SATYA RANJAN SAHA Vs. STATE OF ASSAM

JUDGEMENT

(1.) The question that calls for our determination in that case is: Whether the Inspector of Taxes, Mangaldoi had the power under the Assam General Sales Tax Act, 1993rand the Rules made thereunder to> impose penalty on the Appellant vide orders dated 31.7.1997 and 10.2.1998 ?

(2.) Before we proceed further, the provisions of the Act and the Rules as these existed at the time when penalty was imposed may be noticed. Penalty was imposed on the Appellant by the Inspector of Taxes under Section 44(5)(b) of the Assam General Sales Tax Act, 1993, (hereinafter called, "the Act"). It will be apposite to reproduce Sections 44(1),44(5)(a), 44(5)(b) and 44(5)(e) of the Act

(3.) It will be seen from reading of Section 44(1) that it takes us to Section 3(1) of the Act which is in the following terms: