COMMISSIONER, COMMERCIAL TAX Vs. DABUR INDIA LTD.

JUDGEMENT

(1.) HEARD Sri B.K. Pandey, leaned standing counsel for the applicant, Sri Suyash Agarwal, Sri Vishvajit, Sri Ashok Kumar, Sri M.M. Rai, Sri Shubham Agarwal and Sri Gaurav Mahajan, learned counsels for the respondents. All these revisions involve common question of law as under:

(2.) BEFORE I proceed to discuss the facts involved in each cases, it would be appropriate to summarize the law with regard to penalty under section 54(1)(14) of the Act.

(3.) CONTROVERSY involved in the present revisions are with regard to levy of penalty under section 54(1)(14) of the Act for contravention of the provisions of section 50 of the Act. Under the circumstances, it is necessary to reproduce the provisions of section 50, section 54(1)(14) of the Act and rule 54 of the Rules and form XXXVIII as under: