- (1.)MR. Bapna has contended that the Sales Tax Tribunal was not justified in setting aside the penalty of Rs. 4,608 levied under section 22 (6) on the ground that the statements recorded were not verified by the assessing authority, as correct. The file of the Department was called for from Shri Bapna and from the perusal of the file perusal of the file, in the order sheet at page 2, it is evident that the signatures of the assessee are obtained at such a distant place which give a prima facie impression that the the order sheet was not signed blank, otherwise there was no justification for signature at such a place. The statements available at page 7 of the file have also been seen. The officer has not verified them as read and accepted and, therefore, the conclusion of the Sales Tax Tribunal that the signature of the assessee was obtained on the blank proceeding sheet and the statements of the assessee are not countersigned by the Commercial Taxes Officer is correct. This appears to be the result of the haste on the part of assessing authority who has tried to tried to complete the proceedings within a very short time. When a penalty for any default is to be levied on the assessee, the officer has to follow procedure. There is no enquiry made in this case. If the statements were obtained and the officer has verified as them read over and accepted by the assessee then the question of admission said statement could have been examined by the Sales Tax Tribunal. The mistake of the officer in not verifying the statement shows that the statements were not accepted as a correct one and are not admissible in law. The provision of section 22 (6) (b) require an inquiry by the officer. If there is an admission of the assessee of the guilt, then it could have been contended by the assessing of authority that no enquiry was further necessary but where there is no proper admission, the assessing authority has to establish the case before levy of penalty. The Tribunal was therefore justified in quashing the penalty. No case for interference has been made out. The revision is rejected without any costs. Petition dismissed. .