KESAR MARBLE AND GRANITE LTD Vs. CIRCLE BANGALORE

JUDGEMENT

(1.) PETITIONER assails annexure C 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 and cement. When the registration was issued to him it mentioned only 6 items and it did not include steel and cement. Despite, without registration he purchased the steel and cement items from outside the State. A proceeding initiated under section 10 of the Central Sales Tax Act, 1956 and a notice was issued to him invoking section 10 (c) of the Act. The petitioner, inter alia, contended that the notice should have been under section 10 (b) and not under section 10 (c) of the Act. It was also contended by him that he had applied for registration of these items as well and that he committed a bona fide error as he did not notice that these were not included in the registration. He submitted a reply incorporating the plea. After examining the reply of the petitioner the authority imposed penalty under section 10 (b) of the Act at the rate of 1. 5 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 Smt. 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 mentioned mistakenly as section 10 (c) instead of section 10 (b); the same is stated to be a typographical mistake.

(3.) THE other question is whether the bona fide pleaded by the petitioner is genuine. I do not know how this contention can be pursued. A prudent man who makes an application for several items he wanted to purchase would know whether his application is granted. If out of eight items, six alone are 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.