Judgment Search Results Home > Cases Phrase: konkan passenger ships acquisition act 1973 section 14 penalties Court: guwahati Year: 1989 Page 1 of about 1 results (0.022 seconds)

Braja Lal Banik Vs. State of Tripura and ors.

Court : Guwahati

B.P. Saraf, J. 1. By this application under Article 226 of the Constitution the petitioner challenges the order of penalty dated September 2, 1980, passed by the Superintendent of Taxes, Agartala, under Section 10A of the Central Sales Tax Act, 1956 (hereinafter referred to as 'the Central Act') for commission of offence under Section 10(b) of the Act and the orders passed in appeals confirming the same.2. The petitioner, a dealer carrying on business under the name and style of Auto Engineering Works, Agartala, is registered under the Central Act. In course of its business, the petitioner purchased from time to time certain goods at concessional rate by issuing C forms and submitted statements containing the requisite particulars of use and utilisation of C forms to the Superintendent of Taxes. On August 29, 1980, the Superintendent of Taxes, Agartala, issued a notice under Section 10-A of the Central Act stating, inter alia, that from information in his possession he was led to beli...