https://www.taxtmi.com/caselaws?id=158853 Penalty under the Central Sales Tax Act was sustained where a registered dealer used C forms for goods not covered by the registration certificate. The Court accepted that a bona fide belief must be supported by reliable material; an unsupported claim for amendment did not negate misuse of the forms. It also held that suo motu revisional jurisdiction was validly exercised because the Joint Commissioner had jurisdiction, gave an opportunity of hearing, and committed no jurisdictional error, perversity, or breach of natural justice. The revisional order restoring the penalty was therefore upheld. en-us Sat, 04 May 2002 00:00:00 +0530 Fri, 08 Nov 2013 15:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158853 Penalty under the Central Sales Tax Act was sustained where a registered dealer used C forms for goods not covered by the registration certificate. The Court accepted that a bona fide belief must be supported by reliable material; an unsupported claim for amendment did not negate misuse of the forms. It also held that suo motu revisional jurisdiction was validly exercised because the Joint Commissioner had jurisdiction, gave an opportunity of hearing, and committed no jurisdictional error, perversity, or breach of natural justice. The revisional order restoring the penalty was therefore upheld. Case-Laws VAT and Sales Tax Sat, 04 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158853