1972 (10) TMI 116

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....cted the account books of the respondent and determined, to the best of his judgment, the taxable turnover to be at Rs. 2,37,548.48, thereby making an addition of Rs. 1,01,290.49 to the returned turnover. At the time of making that assessment, the assessing officer did not invoke his power under section 12(3) of the Madras General Sales Tax Act for levying a penalty for submission of an incorrect and false return. The order of the assessing authority was later revised by the Deputy Commissioner by enhancing the taxable turnover of the respondent to Rs. 3,00,000, and this resulted in an addition of Rs. 1,63,742.01 to the turnover returned by the respondent. The enhancement made by the Deputy Commissioner was based on a revised estimate made....

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....to exercise the power under section 12(3). It is in those circumstances, the Deputy Commissioner has chosen to exercise the power under section 12(3) while exercising his revisional jurisdiction under section 32. Dealing with the scope of section 12(3) of the Act, this court in State of Madras v. Ramulu Naidu[1965] 16 S.T.C. 865., expressed that where an officer, at the time if making an assessment order, was silent about imposition of penalty, it must be taken that the assessing authority had applied its mind and did not think it necessary to levy a penalty and that the same assessing authority or the succeeding assessing authority would have no jurisdiction to reopen the earlier assessment order for the purpose of levying penalty. This d....