TaxTMI 
TaxTMI 
1990 (10) TMI 353
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....order of the Rajasthan Sales Tax Tribunal, Ajmer, dated August 21, 1989, by which it has held that penalty under section 7AA of the Rajasthan Sales Tax Act, 1954 (hereinafter to be called "the Act"), for failure to file quarterly returns cannot again be imposed while passing final assessment order under section 10 of the Act if it had earlier been imposed while passing provisional assessment order....
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....pplication moved by the assessee, these amounts were duly adjusted by the assessing authority by its order dated December 31, 1986. The assessee filed an appeal against the order dated May 12, 1986 and December 31, 1986 on the ground that penalty under. section 7AA of the Act cannot be imposed twice for not filing the same quarterly return, one during the provisional assessment under section 7A....
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....l assessment under section 10 of the Act and if the view taken by the Tribunal is accepted, it would render the provisions of section 7AA of the Act redundant and otiose. There is no force in the revision petition. It is well-settled law that penalty and tax have distinct and separate concepts, penalty proceedings and assessment proceedings are independent and these proceedings are quasi-crimin....
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....turns without reasonable cause, no penalty under this section can be imposed. Such a finding is a condition precedent for imposition of the penalty under section 7AA of the Act. Admittedly, it is not the case of the petitioner that such a finding was recorded while passing the order imposing penalty under section 7AA either provisionally or finally. There is also nothing on the record to indicate ....