1985 (2) TMI 246

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....ommon question that arises is as to the scope and ambit of section 12(5)(ii) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act). In each of these cases the assessee has submitted the returns belatedly for the year 1980-81 and the assessing officer has chosen to levy penalty under section 12(5)(ii) not for the actual period of delay but levied the penalty taking into....

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....ing in section 24(3) came up for consideration before this Court in W.A. No. 10 of 1982 (Khivraj Motors Ltd. v. Commercial Tax Officer [1985] 59 STC 52) and batch and this Court held that notwithstanding the use of the said expression in section 24(3) penalty could be levied by the authorities only on the basis of the actual number of days of delay. That decision rendered in connection with sectio....