1995 (12) TMI 316

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...., Advocate, for M.A. Firoz, Advocate, for the respondent.   --------------------------------------------------   ORDER   Heard the counsel for both the parties.   Leave granted. These appeals are preferred against the judgment of a Division Bench of the Kerala High Court allowing the appeals preferred by the respondent and deleting the penalty levied upon it. The....

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....rged one. Accordingly, proceedings were taken under section 45A(1)(d) against the respondent. After hearing the respondent, penalties were levied. When the matter came to the High Court, the High Court allowed the appeals on the following grounds: the charge against the assessee was one of filing "untrue or incorrect return" within the meaning of section 45A(1)(d) of the Act and not that he tried ....

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....ct. The claim for exemption was undoubtedly a false one, i.e., an untrue and incorrect one. The fact that the certificate in support of the said plea was filed later does in no way detract from the fact that the returns filed were untrue and incorrect. In any event, it makes no difference whether the forged certificate was filed along with the returns or at a later point of time. At this stage,....

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.... to sales tax exemption and he should not be penalised for the unauthorised act of his employee. In the judgment of the High Court, however, there is no reference to this certificate. Indeed, the learned counsel for the appellant points out that even in the order of the Board dated February 26, 1990, there is no reference to this certificate. Since the matter pertains to penalty and the offence....