https://www.taxtmi.com/caselaws?id=167858 Penalty under section 8(5) of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 was held to be unavailable where the assessee was not registered under section 6, had filed no return under section 7, and the assessment was made under section 8(3). Section 8(5) applies only to assessments under section 8(1), where an existing return is found incorrect or incomplete and escaped assessment is linked to wilful non-disclosure or evasion. By contrast, section 8(3) covers failure to register or failure to file any return, and the Act provided no penalty in that situation. The penalty orders were therefore without jurisdiction. en-us Tue, 12 Feb 2013 00:00:00 +0530 Sat, 03 Jan 2015 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167858 Penalty under section 8(5) of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 was held to be unavailable where the assessee was not registered under section 6, had filed no return under section 7, and the assessment was made under section 8(3). Section 8(5) applies only to assessments under section 8(1), where an existing return is found incorrect or incomplete and escaped assessment is linked to wilful non-disclosure or evasion. By contrast, section 8(3) covers failure to register or failure to file any return, and the Act provided no penalty in that situation. The penalty orders were therefore without jurisdiction. Case-Laws VAT and Sales Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167858