1973 (3) TMI 119

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....er of this court the Additional judge (Revisions), Sales Tax, Bareilly, has submitted this statement of the case and has referred the following question for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the judge (Revisions) had jurisdiction to entertain a revision against the issue of notice under section 15-A(c) of the U.P. Sales Tax Act by the Sales ....

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....ction 15-A provides for penalties. Under clause (c) the assessing authority can impose penalty if an assessee has without any reasonable cause failed to pay within the time allowed the tax assessed on him. There is a proviso attached to this section which says that no penalty shall be imposed except after notice to the dealer. The notice to the assessee was obviously issued in compliance with this....

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....he application of the Commissioner of Sales Tax or the person aggrieved, the record of such order and pass such order as it may think fit..........." It is clear that the revising authority can entertain a revision against an order. A show cause notice issued under section 15-A cannot be said to be an order. A notice is merely an intimation while an order is in the nature of a command. A perusa....