“As per Rule 14(10) of the Central Sales Tax (Pondicherry) Rules, 1967, every registered dealer shall submit for every quarter an extract of Form – 8 Register required to be maintained by him for every year. Thus sub-rule (10) of Rule 14 of the Central Sales Tax (Pondicherry) Rules, 1967, casts the responsibility on the accused to submit the extract in Form – 8 on quarterly basis for the utilization of declaration Form-C. Whereas the accused having issued the declaration of Form C and having purchased petroleum products from M/s. Indian Oil Corporation Ltd., Chennai, deliberately failed to comply with the requirement of law. Thus, the accused disobeyed the provisions of law and failed to submit such extract of Form-8 Register to complainant department, disclosing his actual purchases for the year 2006-07 with a view to defraud the Government revenue. Thus, the accused herein by not complying with the requirements of law suppressed the material fact of actual purchases made from M/s. Indian Oil Corporation Ltd., Chennai. The non-compliance of the law on the part of accused herein is nothing but a premeditated design to evade the tax. Failure to comply with the provisions of subrule (10) of Rule 14 on the part of the assessee amounts to breach of such rules and the breach of rules committed constitutes an offence under Rule 16 of the Central Sales Tax (Pondicherry) Rules, 1967 and the Accused is liable for conviction and punishment as per Rule 16 of the Central Sales Tax (Pondicherry) Rules, 1967.”
