https://www.taxtmi.com/caselaws?id=154041 Penalty under section 12(5) of the Tamil Nadu General Sales Tax Act was not leviable where the assessing authority rejected the return and books of account and completed the assessment by best judgment. Section 12(4) applies to failure to file a return in time, non-filing, or filing an incomplete or incorrect return, and contemplates assessment on the dealer's accounts. Because the assessment in question was made de hors the accounts and was not an assessment under section 12(4), the precondition for penalty under section 12(5) was absent. The Tribunal's finding was therefore correct. en-us Thu, 16 Jun 1983 00:00:00 +0530 Mon, 05 Aug 2013 16:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154041 Penalty under section 12(5) of the Tamil Nadu General Sales Tax Act was not leviable where the assessing authority rejected the return and books of account and completed the assessment by best judgment. Section 12(4) applies to failure to file a return in time, non-filing, or filing an incomplete or incorrect return, and contemplates assessment on the dealer's accounts. Because the assessment in question was made de hors the accounts and was not an assessment under section 12(4), the precondition for penalty under section 12(5) was absent. The Tribunal's finding was therefore correct. Case-Laws VAT and Sales Tax Thu, 16 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154041