1997 (6) TMI 341

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....as delivered by G.C. BHARUKA, J.-The present revision is directed against the order dated January 28, 1997 passed by the respondent-Additional Commissioner of Commercial Taxes, under suo motu revisional power conferred under section 22A(1) of the Karnataka Sales Tax Act, 1957 (in short, "the Act"). 2.. The basic facts are not in dispute. The appellant is a registered dealer under the Act hav....

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....case); (ii) Central excise gate pass No. 2876 dated September 7, 1992 for the value of connectors at Rs. 79,580 plus duty of Rs. 12,728 issued by M/s. OEN Connectors Ltd; (iii) Packing slip No. 1835 dated September 12, 1992 of M/s. OEN Connectors Ltd., Mulanthuruthy via Cochin issued in favour of M/s. WSI Electronics Ltd., Bangalore, for having purchased 270 connectors (1 case); (iv) Cent....

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....re the Deputy Commissioner of Commercial Taxes, who by his order dated January 22, 1997 set aside the penalty, inter alia, by holding that the genuineness of the transaction is not at all in dispute and nothing was brought on record to show that the assessee had any intention of evading the tax.   4.. Subsequent to the said order, the Additional Commissioner took upon himself to initiate s....

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.... Bangalore pursuant to the genuine sale transaction. But the objection raised is that since the movement was not supported with a statutory form 39, therefore, there is technical violation of law. In our opinion, even if it is so, the levy of penalty cannot be sustained, because for levying penalty even under the taxing statutes, it is incumbent upon the department to prove a guilty intention on t....