1991 (3) TMI 291

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....rder]. -  All the aforesaid appeals are directed against the common order passed by the Collector (Appeals) bearing No. SKM/1017/89, dated 16-5-1989. The aforesaid orders have been passed confirming the penalties of Rs. 1,000/- imposed on each of the appellants by the Assistant Collector for not filing the RT 12 Returns from July to October, 1986. The Assistant Collector has observed that ....

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....herefore considered to be an offence and the penalties have been imposed. 2. After hearing Shri Arya, and perusing the appeal memorandum, it is observed that if the appellants have filed the requisite declaration for exemption, they would have been eligible for the same. Merely because they held the licence, the penalties have been imposed on the ground that they are required to file the RT 12 ....