1987 (9) TMI 398

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...., "the Act"), the Additional Sales Tax Tribunal, Orissa, has referred the following question of law for opinion of this Court: "Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, is correct in law to have annulled the penalty imposed under rule 8(2) of the Central Sales Tax (Orissa) Rules, 1957?" 2.. The relevant facts are as follow....

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....f Manganese Ore (India) Ltd. v. Regional Assistant Commissioner of Sales Tax, Jabalpur [1976] 37 STC 489 where it was held that no penalty could be imposed under the provisions of the State Acts for not filing the annual return in respect of the Central sales tax transactions in the absence of any provision in the Central Sales Tax Act itself. 3.. Since in view of this judgment the State Govern....

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....nces and penalty under the general sales tax law of each State became applicable in relation to the assessment, reassessment, collection and the enforcement of payment of tax, etc. By the amending Act, sub-section (2A) was inserted to operate with retrospective effect to validate the imposition and collection of penalty even levied before the commencement of the amending Act which were otherwise i....