ORDER :

(C. Praveen Kuma, J.)

1. The present writ petition came to be filed, seeking issuance of Writ of Certiorari declaring the proceedings of the Assistant Commercial Tax Officer, dated 16.06.2002, in G.I.No.7206/2000-01 and in Rc.No.JA4/741/2000-01 imposing penalty under Section 10-A of the Central Sales Tax Act, 1956 [for short, “the CST Act”] in respect of machinery brought for installation of Cold Storage from other States by furnishing Declarations in form ‘C’ which were incorporated in the Certificate of Registration under the CST Act, dated 08.11.2000 as illegal, improper and incorrect.

2. The facts, in issue, are as under:-

(a) The petitioner, who is a Dealer under the provisions of the State and Central Sales Tax Act, 1956, was issued a Certificate of Registration under the Central Act on 08.11.2000. The said Certificate includes several commodities namely Tamarind, Jaggery, General Goods, Garlic, Chillies, Soap Nuts and also a hand written Endorsement stating “machinery for own use” for purchase from dealers outside the State.

(b) It is stated that the petitioner constructed a Cold Storage Plant for maintaining and preserving the required temperatures for storage of vari