STEEL AUTHORITY OF INDIA LTD. Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) Impugning legality, validity and correctness of the order passed by the Additional Commissioner, Commercial Tax, Raipur, whereby and whereunder the said revisional authority has affirmed the order of the assessing authority relating to assessment of entry tax for the period from 1-4-1990 to 31-3-1991 levying penalty under Section 17 (3) (b) (ii) of the M.P. General Sales Tax Act, 1958 (for short, 'the Act, 1958') and the Rules made thereunder read with Section 13 of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short, 'the Act, 1976') and thereby affirmed the levy of penalty to the extent of ? 4,09,09,903/-.

(2.) Essential facts leading to passing of the impugned order are as under: -

(3.) The writ petition as framed and filed has been opposed by the State of Chhattisgarh/respondents No.1 to 3 averring that penalty has rightly been imposed as only interest and liability has been exempted pursuant to the MOU from 1-4-1991 to 31-3- 1994 and sufficient cause has been shown while imposing penalty and no fault can be found in it.