1989 (8) TMI 317

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Court for its opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that by not putting the seal on the duplicate of the bills, the assessee had committed violation of provisions of sub-section (1) of section 7 of M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, and the penalty imposed was in order?" 2.. The material facts giving rise to this reference, briefly, are as follows: The assessee is a dealer in cotton and cotton seeds. The assessing authority imposed a penalty on the assessee under section 7(5) of the Entry Tax Act, on the ground that the assessee had failed to issue bills containing a statement as required by rule 7 of the M.P. Sthaniya Kshetra Me Ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....other registered dealer, in the manner prescribed by rule 7 and as the assessee failed to do so, the assessee became liable to pay penalty. 4.. At the time of hearing, learned counsel for the parties agreed that the question referred to this Court by the Board does not bring out the real controversy between the parties. It is true that rule 7 of the Rules requires a registered dealer to maintain the counterfoil or duplicate of every bill issued for each sale of local goods effected by him to another registered dealer in the manner provided by that rule. But penalty has not been imposed on the assessee for contravention of that rule. Penalty has been imposed on the assessee under section 7(5) of the Entry Tax Act. With the consent of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods effected by him to another registered dealer, issue a bill, cash memo or invoice after recording therein the statement referred to in subsection (1) of section 7. The statement may be recorded by affixing a rubber stamp and, as far as may be read, as follows: 'Local goods for..................(enter here name of local area), entry tax not paid.' Every such dealer shall also maintain the counterfoil or duplicate of each such bill, cash memo or invoice and preserve it till the completion of assessment." 6.. Therefore, unless it is found that the bill issued by a registered dealer for sale of local goods does not record a statement, as required by rule 7, an assessee cannot be held to be liable to pay penalty under the provisio....