1998 (1) TMI 506

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.... order passed under section 10-A of the Central Sales Tax Act, 1956 demanding penalty for the items of steel and cement which were allegedly purchased by him without "C" form. The case of the petitioner is that he had applied for registration under the Central Sales Tax Act for several items which he wanted to purchase. In the list of miscellaneous items there were 8 items which included steel ....

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....lty under section 10(b) of the Act at the rate of 1½ times of the tax. The said order is challenged in this proceeding. 2.. I have heard Mr. S. Narayana, learned counsel for the petitioner as also Ms. S. Sujatha, learned Government Pleader for the department. The statement of objections filed by the respondent mentions that while mentioning the provisions in annexure B notice it was ment....

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....re granted, it means, as regards two, the application stands rejected. He cannot entertain any misunderstanding in this behalf. It means he was fully aware that out of 8 items he had applied 6 items alone were permitted and the authorities have refused registration for two items. If that is so, then the petitioner cannot contend that there is bona fide mistake. 5.. Section 10(b) of the Act deal....

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....rders under section 10(b) read with section 10-A of the Act. I am informed that 30 per cent of the amount as demanded by the authority has already been paid by the petitioner. In view of the circumstances there is no necessity to make any payment as a pre-condition for giving an opportunity of being heard. The petitioner shall appear before the assessing authority on February 20, 1998 and thereaft....