1981 (12) TMI 150

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....it filed a revised return for the month of December, 1977. In accordance with the said revised return the petitioner also paid sales tax, surcharge and additional tax amounting to Rs. 66,698. On receipt of the revised return, the first respondent passed an order dated 31st August, 1981, under section 24(3) of the Tamil Nadu General Sales Tax Act stating that the petitioner should have paid the amount of tax for December, 1977, on or before 25th January, 1978, and since the payment has been delayed from 25th January, 1978, to 28th July, 1981, the petitioner has to pay a penalty of Rs. 57,360 under section 24(3) of the said Act. The petitioner has now challenged the said communication dated 31st August, 1981, received from the first responden....

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....scretion is given to the authorities to levy penalty up to a particular limit according to the circumstances of each case, naturally under section 274(1) a reasonable opportunity of being heard has been given to the assessee. But in this case section 24(3) of the Act however does not give any discretion to the assessing authorities in the matter of levy of penalty. Therefore no purpose is served in giving an opportunity to the petitioner to put forward his objections. Section 24(3) of the Act is as follows: "If the tax assessed under this Act or any instalment thereof is not paid by any dealer or person within the time specified therefor in the notice of assessment or in the order permitting payment in instalments, the dealer or person s....