1991 (12) TMI 259

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.... be decided in this tax revision case is whether the Sales Tax Appellate Tribunal is correct and justified in allowing the appeal. It is unfortunate that the question is not framed with any specificity. The facts are in a narrow compass. The Commercial Tax Officer, Narasaraopet, by his assessment order dated March 14, 1983, assessed the turnover of the assessee. Long afterwards, i.e., more than....

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.... 70 STC 160, set aside the levy of penalty on the ground that firstly, penalty proceedings were not initiated by the very same assessing authority and secondly, that penalty proceedings were not initiated simultaneously by the very same assessing authority. We find that the decision in Nagabandi Mallaiah's case [1988] 70 STC 160 (AP), fully answers the question raised in this tax revision case ....

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....sessment to the best of judgment under subsection (1), the assessing authority may also direct the dealer to pay in addition to tax assessed a penalty as specified in sub-section (8) on the turnover that was not disclosed by the dealer in his return." This provision makes it very clear that the point of time when the penalty should be imposed is the time when the assessment order is made. Admit....

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....enalty as specified in sub-section (8)." Under these provisions also it is when making the relevant assessments that the assessing authority may also direct the dealer to pay penalty in addition to the tax assessed. In the present case it was not stated under what sub-section of section 14 the penalty was imposed. However, whether the penalty sought to be imposed was under sub-section (2) or....