1988 (8) TMI 368

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he High Court of Allahabad, dated 7th February, 1985. It is a matter dealing with sales tax. The dealer commenced business of foreign liquor from 1st May, 1976. From the record, it appears that a survey was made on 7th August, 1976 and the respondent was directed to get itself registered for 1977-78 as a dealer. It did not. This was so in spite of having been directed to do so in respect of 1976-77 and, as such, penalty was imposed. The Sales Tax Officer by his order dated 16th December, 1977 imposed penalty for Rs. 4,500 for non-registration under section 15-A(1)(g) of the Uttar Pradesh Sales Tax Act, 1948 (hereinafter called "the Act"). Section 15-A empowers the assessing authority, if satisfied, that any dealer had not done certain th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rpose provides as follows: "8-A. Registration of dealers and realization of tax by dealers.- (1)(a) Every dealer who sells any goods imported by him from outside Uttar Pradesh the turnover whereof is liable to tax under sub-section (1) of section 3-A; and (b) every dealer who is liable to pay tax under any other provision of this Act; and (c) every dealer who would, but for any exemption made or granted under this Act, be liable to pay tax thereunder, provided his actual or estimated turnover for the assessment year is not less than fifty thousand rupees in the case of manufacturers and one lakh rupees in the case of other dealers or such larger amount as may be notified under sub-section (2) of section 3; and (d) every deale....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... clause(d) is inapplicable to the assessee. The High Court noted that he is not said to have been covered by any other clause of sub-section (1) of section 8-A. That is the parameter within which the matter was canvassed before the authorities below. Counsel for the Revenue, however, sought to urge before us that the order for the imposition of penalty could have been and should have been justified on clause (c) of section 8-A(1) being a dealer who would, but for any exemption made or granted under the Act, be liable to pay tax thereunder, provided his actual or estimated turnover for the assessment year is not less than fifty thousand rupees. This point was never agitated before the authorities below. The assessee or the dealer had neve....