2002 (4) TMI 915

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....minary hearing in "B" group, with the consent of the learned counsel appearing for the parties, this petition is taken up for final hearing and disposed of, by this order. 2.. In this petition, the petitioner has sought for a direction to the third respondent to furnish the copy of the order dated to have been passed by the respondent under sub-section (4) of section 28A of the Karnataka Sales Ta....

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.... by me earlier, the petitioner has prayed for issue of order made under sub-section (4) of section 28A of the Act to enable the petitioner to pursue the appeal already filed by him challenging the levy of penalty imposed on him. 4.. Sri T.K. Vedamurthy, learned Government Pleader appearing for the respondents, after taking instructions from the respondents submitted that there is no order made by....

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....red under law. 5.. Admittedly, there is no order made under sub-section (4) of section 28-A of the Act levying penalty of Rs. 3,000 on the petitioner. Under these circumstances, the collection of a sum of Rs. 3,000 by way of penalty from the petitioner must be held as illegal and unauthorised. The third respondent could collect the penalty from the petitioner only on order being made under sub-s....

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....icate on this question. As noticed by me earlier, it is only on making an order under sub-section (4) of section 28A of the Act, the third respondent could proceed to collect the penalty. If the petitioner had admitted the deficiencies in the documents, that could have been made as a basis for making an order under sub-section (4) of section 28A of the Act. However, in the absence of an order made....