1986 (2) TMI 314

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.... Bengal Finance (Sales Tax) Act, 1941, as a reseller. From records it appears that the petitioner appended a list of 20 items which the petitioner claimed to be reseller of. These items included cast steel components, bearings, bushings and valves, EMU coach fittings, train lighting and head lighting components. I am mentioning the above items only to show the diversity of the goods the petitio....

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....siness. He was also doing some manufacturing activity. The petitioner should have been granted registration both as manufacturer and reseller.   By inadvertence, the registration as reseller was not granted to the petitioner. But this mistake was overlooked both by the petitioner as well as by the department and the petitioner was allowed to obtain declaration form No. XXIV (sic) (resale) ....

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....trospective amendment of the registration really would have arisen had there been any case of inadvertence and omission which is not the case here. Additionally, it has been argued on behalf of the respondents that this being a case of penalty, penalty order having already been passed, the court should not interfere in this matter and the petitioner should go on appeal.   Normally in a cas....

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.... two things have been done. The penalty order that was passed is also very cryptic. Mr. Bose, learned Advocate for the petitioner, has contended that there is no deliberateness on the part of the petitioner in evading payment of any tax. The whole situation has been created by a mistake on the part of the department and overlooking the same on the part of the petitioner. I am not expressing ....