1985 (9) TMI 323

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....o be a dealer in copra. In and by exhibit P3 order dated 30th November, 1976, the 1st respondentIntelliengence Officer, Agricultural Income-tax and Sales Tax, Kasaragod levied a penalty of Rs. 3,905.70 which represented half the value of the copra found to have been not accounted for. Aggrieved by exhibit P3, a revision was filed; and that is seen to have been disposed of by exhibit P6 order dated....

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....cords required under section 27 to be kept and maintained by him, such officer may, after giving the dealer a reasonable opportunity of being heard, by order, direct the payment of a penalty, not exceeding fifty per cent of the value of the goods not accounted for, as may be fixed by such officer". 3.. The submission made by the counsel for the petitioner is that entry 54 in List II of Schedule....

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....e constitutional validity of section 28(8) of the Act. 5.. Some decisions of the Rajasthan and Madras High Courts and one decision of the Supreme Court have been cited before us to press the contention that before the tax is levied, penalty could not be imposed. They were all cases where the penalty leviable was related to the tax that was imposable or imposed. In such cases it is only natur....