K S RAMAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS appeal, at the instance of the assessee, is directed against the order of the Joint Commissioner -II, Office of the Commissioner of Commercial Taxes, Chepauk, Madras -5, passed in suo motu revision proceedings in Ref. No. Q2/3047/81 dated June 19, 1985, setting aside the order of the Appellate Assistant Commissioner (C.T.) (Full Additional Charge), Tirunelveli, made in Appeal No. CST 4181 dated May 28, 1981 and thereby restoring the order of the Deputy Commercial Tax Officer, Palayamkottai in his proceedings in CST No. 9672/77 -78 dated December 8, 1980.

(2.) THIRU K. S. Raman, proprietor, M/s. Hufdozers, having his place of business at No. 1, Bungalow, Shankar Nagar, Tirunelveli, is a registered dealer under the Central Sales Tax Act, 1956 (for short, "the CST Act"). He applied for registration on January 30, 1978 to purchase and use bulldozers, tractors and other spares for the machineries for removal of limestones and other minerals from earth. The application so made, was forwarded with the certificate of registration in form "B" by the competent authorities on January 31, 1978.

(3.) THE Deputy Commercial Tax Officer, Palayamkottai, issued a notice dated May 29, 1979 to the assessee -dealer, requiring him to show cause as to why he should not be muleted with liability of penalty under section10 -A of the CST Act in lieu of prosecution for infraction or violation of section10(d) of the said Act. In the said notice, he also quantified the penalty in a sum of Rs. 68, 457 equal to one and half times the tax, which would have been levied in respect of the sales made to him.