https://www.taxtmi.com/caselaws?id=151158 Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 was construed as requiring penalty to be imposed as part of the reassessment process, not by a separate and independent order. Because the provision is penal in character, notice and an opportunity to show cause were necessary, and the statutory scheme did not permit the penalty proceeding to be divorced from the reassessment even where wilful non-disclosure was found. The court held that no separate penalty order could be made under section 16(2), and the penalty had to be included in the assessment order. en-us Thu, 28 Aug 1975 00:00:00 +0530 Wed, 07 Jun 2017 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151158 Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 was construed as requiring penalty to be imposed as part of the reassessment process, not by a separate and independent order. Because the provision is penal in character, notice and an opportunity to show cause were necessary, and the statutory scheme did not permit the penalty proceeding to be divorced from the reassessment even where wilful non-disclosure was found. The court held that no separate penalty order could be made under section 16(2), and the penalty had to be included in the assessment order. Case-Laws VAT and Sales Tax Thu, 28 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151158