1959 (12) TMI 23

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....nt and also an order regarding penalty in the same order. His contention is that such an order was illegal and should be set aside. This point was not taken before the Sales Tax Officer, probably because the applicants did not know whether any penalty would be levied on them. On appeal against the order of the Sales Tax Officer it was contended that an officer acting under the Act cannot pass two ....

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....ecover a penalty but to recover tax. The question in that case was whether an order of forfeiture or a penalty was within the purview of sub-section (1) of section 34 of the Act and this question was answered by us in the negative. Mr. Mehta has contended that in case he seeks reference to the High Court in this case, he will have to make his application with reference only to that part of the ord....