Wrong citation of penal provision does not invalidate penalty where failure to file returns clearly attracts the applicable statutory default.

Failure to file sales tax returns attracted the statutory penalty under section 12(3)(a) of the Tamil Nadu General Sales Tax Act, 1959, and the levy was not vitiated merely because the assessing authority and notices referred to section 12(3)(b). The court treated the wrong citation as a clerical error because the substantive default clearly fell within the applicable penal provision. The penalty and assessment were therefore upheld, and the writ challenge failed.

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Issues: Whether penalty could be sustained where no returns were filed, though the assessing authority had referred to the wrong penal clause.

Analysis: The dealer admittedly did not file returns for the relevant assessment year. On such failure, the statute mandated levy of penalty under section 12(3)(a) of the Tamil Nadu General Sales Tax Act, 1959. Although the assessing authority and the notices referred to section 12(3)(b), the substance of the default attracted section 12(3)(a). A mere wrong quotation of the provision did not invalidate the assessment or the penalty, since the statutory consequence for non-filing of returns remained the same.

Conclusion: The penalty was validly sustained under section 12(3)(a), and the challenge to the impugned order failed.

Final Conclusion: The writ petition was rejected, and the assessment with penalty was upheld.

Ratio Decidendi: Where the statutory default is established, an incorrect citation of the penal sub-clause does not vitiate the proceedings if the case is otherwise covered by the applicable provision.

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