Failure to provide proof of payment of income tax deduction of Sections 33, 36 34, 36, & 46 and input 73 The respondents / registered person deducted the input tax involved in the purchase of certain items, but they did not Failed to provide proof of payment by. The cross-banking appliance assistant collector found that the respondent / registered person was obliged to pay self-tax under Section 34 of the Sales Tax Act, 1990 and Section 73 of the Act, and under this first a section 33 of the Appellate Authority. A fine has also been imposed. The appellate tribunal record held that the payment of sales tax was somehow submitted by the registered person or any other proof thereof, summarizing the statement under section 26 of the Sales Tax Act 1990. Earlier, it was ordered that the department file an appeal in the original and excluded fines. Available on record, which was accepted by the department, the only point against the registered person was that he failed to provide the record to the department in connection with any Section 73 of the Sales Tax Act, 1990, alleging fraudulent and fraudulent receipts of banking instruments. The registered person was not charged with cheating on the claim of input tax adjustment against and the department also admitted that the person registered was charged with technical nature and breach only banking instrument record. Was made for An individual registered against the government cannot be deprived of his legal money, when there is no misrepresentation, fraud, fraud, fraud, fraudulent activities. Or any false claim was submitted by a registered person so that it is illegal
