TaxTMI 
TaxTMI 
1961 (6) TMI 14
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....eresting question of law bearing on section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957. The petitioner is a dealer in paddy and rice. The final assessment was made for the year 1956-57 by the Deputy Commercial Tax Officer, Bandar. The assessee presented an appeal against this assessment to the Deputy Commissioner of Commercial Taxes, Guntur. Pending the appeal the Special Staff (Evasi....
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....itioner admitted the suppression but added that it was due to some inadvertent mistake. Disbelieving this plea, the Deputy Commercial Tax Officer levied the penalty, which is now the subject matter of this revision. The petitioner carried appeals unsuccessfully to the Deputy Commissioner of Commercial Taxes and the Sales Tax Appellate Tribunal. In this revision case, the main argument pressed upo....
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.... the licence fee or registration fee has escaped levy or has been levied at too low a rate, the assessing authority may, at any time within a period of four years from the expiry of the year to which the tax or the licence fee or registration fee relates, assess the tax payable on the turnover which has escaped assessment or levy the correct amount of licence fee or registration fee, after issuing....
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....he sub-section, namely, "Such authority may also direct the dealer to pay in addition to the tax so assessed, a penalty not exceeding one and half times the amount of that tax, if the turnover had escaped assessment or had been under-assessed or assessed as too low a rate by reason of its not being disclosed by the dealer." To our minds, the expression "such authority" has relation only to the au....