1973 (7) TMI 70

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....t was made by GOVINDA BHAT, C.J.-The petitioner is a dealer registered under the Central Sales Tax Act, 1956, hereinafter called the Act. He obtained a certificate of registration for the year 1963-64 under section 10 of the Act. The certificate mentioned that the goods covered by the registration are -general goods". The petitioner submitted a return of turnover of Rs. 9,190.19 in respect of tarp....

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....964, imposed on the petitioner a penalty of Rs. 689.25 under section 10A of the Act. The said order does not satisfy the requirements of section 10(b) of the Act. The condition precedent for exercise of the jurisdiction of the 2nd respondent to impose penalty is that there must be a finding that the registered dealer falsely represented when purchasing any class of goods that goods of such class a....

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....se may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one-and-a-half times the tax which would have been levied under this Act in respect of the sale to him of the goods if the offence had not been committed......." It will be s....

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....." There is no finding that the petitioner falsely represented when purchasing the goods in question that such goods are covered by his certificate of registration. In that view there is a clear error of law in the order made by the 2nd respondent. The appeal preferred by the petitioner to the Deputy Commissioner of Commercial Taxes (Appeals), Bangalore, was also dismissed without recording a find....