2021 (1) TMI 245

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....#39;the tribunal' for short). 2. Facts leading to filing of this revision briefly stated are that the petitioner is a resgistered dealer under the Act and is carrying on the activity of construction of flats / apartments. On 23.08.2003, Bangalore City Corporation issued commencement certificate to the petitioner permitting it to start construction of apartments on a property situate at 1st Main road of Lottegollahalli, Bangalore. On 26.08.2003, the premises of the petitioner was inspected by the authority, in which it was found that civil work has just commenced. On 29.10.2003, the petitioner paid amount by cheques to M/s Oasis Water Proofing Company for water proofing the retaining wall of the project. On 13.02.2004, an agreement for ....

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....oration Ltd. supra the turnover was not disclosed. Therefore, levy of penalty under Section 12-A(1-A) of the Act is illegal and arbitrary. It is further submitted that in any case, it ought to have appreciated that the instant case was not a case of willful non disclosure and the finding has been recorded that the petitioner has entered into an agreement prior to commencement of the work in a cursory manner without giving any particulars and without there being any material on record. In this regard our attention has been invited to certificate of commencement dated 22.08.2003 as well as the payment made to M/s Oasis Water Proofing Company on 29.10.2003 for water proofing of the retaining wall. The petitioner has also referred to an agreeme....