Laws and Bare Acts of India at MyNation.net

MyNation Foundation Online Law Library

Section 10A The Central Sales Tax, 1956

The Central Sales Tax, 1956

 

 

10A. IMPOSITION OF PENALTY IN LIEU OF PROSECUTION. –

 

1[10A. Imposition of penalty in lieu of prosecution—2[(1)] If any person purchasing goods is guilty of an offence under clause (b) or clause (c) or clause (d) of section 10, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times 3[the tax which would have been levied under sub-section (2) of section 8 in respect of the sale to him of the goods, if the sale had been a sale falling within that sub-section]:

 

Provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section.]

 

4[(2) The penalty imposed upon any dealer under sub-section (1) shall be collected by the Government of India in the manner provided in sub-section (2) of section 9—

 

(a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of 5[sub-section (4) of section 8] in connection with the purchase of such goods;

 

(b) in the case of an offence falling under clause (c) of section 10, in the State in which the person purchasing the goods should have registered himself if the offence had not been committed.]

 

COMMENTS

 

Competent authority to levy penalty

 

The authority who grants registration is the competent authority to levy penalty under section 10A. Even if there is a change in the jurisdiction the authority who made the assessment is competent to levy penalty as “levy of penalty is one form of levying tax”; State of Uttar Pradesh v. Dyer Meakin Breweries Ltd., 31 STC 588 (SC).

 

—————

1. Ins. by Act 31 of 1958, sec. 8 (w.e.f. 1-10-1958).

 

2. Section 10A re-numbered as sub-section (1) of that section by Act 28 of 1969, sec. 7 (w.r.e.f. 1-10-1958).

 

3. Subs. by Act 61 of 1972, sec. 9, for certain words (w.e.f. 1-4-1973).

 

4. Ins. by Act 28 of 1969, sec. 7 (w.r.e.f. 1-10-1958).

 

5. Subs. by Act 16 of 2007, sec. 7, for “clause (a) of sub-section (4) of section 8” (w.e.f. 1-4-2007).

 

 

 

Previous | Next

 

Central Sales Tax, 1956

 

Indian Laws – Bare Acts

Leave a Reply

Your email address will not be published. Required fields are marked *

Copyright © 2021 Laws and Bare Acts of India at MyNation.net
×

Free Legal Help, Just WhatsApp Away

MyNation HELP line

We are Not Lawyers, but No Lawyer will give you Advice like We do

Please read Group Rules – CLICK HERE, If You agree then Please Register CLICK HERE and after registration  JOIN WELCOME GROUP HERE

We handle Women Centric biased laws like False Section 498A IPC, Domestic Violence(DV ACT), Divorce, Maintenance, Alimony, Child Custody, HMA 24, 125 CrPc, 307, 312, 313, 323, 354, 376, 377, 406, 420, 497, 506, 509; TEP, RTI and many more…

MyNation FoundationMyNation FoundationMyNation Foundation