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Commissioner of Sales Tax Vs. Mahadeo Prasad and Sons - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAllahabad High Court
Decided On
Case NumberSales Tax Revision No. 330 of 1982
Judge
Reported in[1983]53STC334(All)
AppellantCommissioner of Sales Tax
RespondentMahadeo Prasad and Sons
DispositionRevision dismissed
Excerpt:
- - the assessee appealed unsuccessfully to the assistant commissioner (judicial). thereafter the assessee went to the tribunal in appeal......mistake on the part of the assessee, the revision cannot succeed. mere non-mentioning of the godown will not attract a penalty unless there is in existence some other circumstances indicating on the part of the assessee an intention to evade the law.6. in the result, the revision is dismissed with costs which are assessed at rs. 200.
Judgment:

B.N. Sapru, J.

1. The Commissioner of Sales Tax has filed this revision.

2. In the assessment year 1977-78, a penalty was imposed by the assessing authority upon the assessee under the provisions of Section 15-A(1)(h) of the U.P. Sales Tax Act. The assessee appealed unsuccessfully to the Assistant Commissioner (Judicial). Thereafter the assessee went to the Tribunal in appeal. The Tribunal has allowed the appeal.

3. The penalty has been imposed on the assessee because he has not shown that he had a godown in his application for registration.

4. The Tribunal has found that the assessee, who deals in foodgrains, had not mentioned the godown but he had no guilty intention in concealing the existence of the godown and had made a mistake in the application for registration by not mentioning it. It was found that the assessee had mentioned the godown in the stock register and had mentioned the same in his application to the Regional Food Controller.

5. In view of the finding of the Tribunal that there was no intention to mislead the department and there was a bona fide mistake on the part of the assessee, the revision cannot succeed. Mere non-mentioning of the godown will not attract a penalty unless there is in existence some other circumstances indicating on the part of the assessee an intention to evade the law.

6. In the result, the revision is dismissed with costs which are assessed at Rs. 200.


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