1974 (7) TMI 116

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....ase, imposition of penalty under section 12(5) of the Orissa Sales Tax Act in regard to the quarters ending June and September, 1962, is called for T' 2.. Material facts may be stated in short. The petitioner is a partnership firm carrying on business at Raikia in the District of Phulbani. It was assessed to sales tax under section 12(5) of the Orissa Sales Tax Act, 1947 (hereinafter to be refe....

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....f its order. On an application for reference being filed in the High Court, a statement of facts relating to the aforesaid question was called for. 3.. Section 12(5) of the Act runs thus:   "If upon information which has come into his possession, the Commissioner is satisfied that any dealer has been liable to pay tax under this Act in respect of any period and has nevertheless without ....

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....nevertheless wilfully failed to apply for registration" connotes a deliberate failure to apply for registration in order to avoid taxation. In this case, registration certificate was granted on 16th December, 1962, though the application had been filed on 14/16th February, 1962. As in respect of the impugned quarters the dealer applied for registration long before, the question of the dealer's wil....