1971 (3) TMI 101

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....DA BHAT, J.-These two writ petitions preferred by an assessee under the Mysore Sales Tax Act, 1957, are directed against the orders levying penalty under section 18-A of the Act. The assessee is a dealer manufacturing castings and is styled as Ganesh Foundry. It was assessed to tax for the period 1st April, 1963, to 31st March, 1964, by an assessment order made on 11th April, 1967, levying tax ....

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....be passed, the Deputy Commissioner in the assessment relating to the previous year had held that the goods in question were liable to be taxed only at the rate of two per cent. Following the decision of the appellate authority, the Commercial Tax Officer by his order dated 10th January, 1970, assessed the petitioner's turnover for the year 1964-65 at two per cent. Since the petitioner had colle....

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.... reasons for imposing penalty and the impugned orders in question cannot be considered as speaking orders since they give no reasons for imposing the penalties. The second ground urged by Sri K. Srinivasan, in our opinion, is wellfounded. It is not obligatory to levy penalty under section 18-A of the Act wherever there is contravention of the provisions of sub-section (1) or sub-section (2) of ....

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....ns to collect the deficit tax from the customers. These are circumstances which the authority exercising powers under section 18 has to take into consideration before levying penalty. What is the amount of penalty that should be levied would also depend upon the facts and circumstances of each case. Without considering the circumstances under which the collection was made, the assessing authority ....