1977 (10) TMI 93

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....he very short question that has been raised before us by the revenue relates to the cancellation by the Tribunal of the imposition of penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, (for short the Act). We shall extract that sub-section: "16. (2) In making an assessment under clause (a) of sub-section (1), the assessing authority may, if it is satisfied that the escap....

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....(2) of section 16 of the Act that the escape from assessment "is due to wilful nondisclosureof assessable turnover" was not entered by the revisional authority. But the counsel for the revenue brought to our notice page 20 of the typed set of papers wherein the relevant part of the order of the Sales Tax Officer, who revised the earlier assessments is contained. He has made the following remarks (....

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....art of the section, namely, a deliberate intention to suppress an assessable turnover which should, in fact, have existed. It is not possible to say, merely from-the fact that there has been a reassessment of escaped turnover on the basis of best judgment, that there has been a wilful non-disclosure of assessable turnover. There must be something to indicate that the turnover did in fact exist and....