1979 (4) TMI 148

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....e U.P. Sales Tax Act. At the time the penalty was imposed, there was no provision corresponding to section 15-A(1)(a) in section 10A of the Central Sales Tax Act. The Parliament amended section 9, and introduced sub-section (2A) with retrospective effect, as a result of which, the penalty could be justified by reference to the State Act also. Under section 15-A, penalty can be imposed in the vario....

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....e provisions. Section 15-A(1)(a) is to the following effect:   "15-A. (1) If the assessing authority is satisfied that any dealer or other person- (a) has, without reasonable cause, failed to furnish the return of the turnover or to furnish it within the time allowed and in the manner prescribed, or to deposit the tax due under this Act before furnishing the return or along with the ret....

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.... Act of 1976 validated the penalty order and, as such, the revising authority could not have set aside the penalty order on the ground that a reasonable cause existed for not making the deposit. The argument is unsound. All that section 9 of the Validating Act does is to introduce the provision relating to penalty in the general sales tax law of the State, in the Central Act, and section 9(2) of t....

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....he penalty order in view of section 9(2). Section 9(2) of the Act does not take away the right of appeal or revision, which an assessee has under the general sales tax law of the State. It thus did not impose any restriction on the jurisdiction of the appellate and revisional powers in respect of the penalty orders passed by the Sales Tax Officer. The appellate and the revising authorities could o....