https://www.taxtmi.com/caselaws?id=157042 Penalty under section 14(2) of the Andhra Pradesh General Sales Tax Act, 1957 is linked to a best judgment assessment under section 14(1), but the statute does not require the penalty notice or order to be issued on the same day as the assessment. The phrase "when making an assessment" was read contextually as referring to the circumstances of a best judgment assessment, while section 14(4-B) requires reasonable opportunity and enquiry before penalty is imposed and section 14(8) shows that assessment must precede quantification of penalty. The same assessing officer need not pass both orders. Reasonable proximity and observance of procedural safeguards were sufficient, so the penalty order was upheld. en-us Tue, 13 Jul 1993 00:00:00 +0530 Fri, 27 Sep 2013 18:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157042 Penalty under section 14(2) of the Andhra Pradesh General Sales Tax Act, 1957 is linked to a best judgment assessment under section 14(1), but the statute does not require the penalty notice or order to be issued on the same day as the assessment. The phrase "when making an assessment" was read contextually as referring to the circumstances of a best judgment assessment, while section 14(4-B) requires reasonable opportunity and enquiry before penalty is imposed and section 14(8) shows that assessment must precede quantification of penalty. The same assessing officer need not pass both orders. Reasonable proximity and observance of procedural safeguards were sufficient, so the penalty order was upheld. Case-Laws VAT and Sales Tax Tue, 13 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157042