1991 (7) TMI 331

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....is tax revision case is, whether the Deputy Commissioner in exercise of his suo motu powers of revision under section 32 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"), could levy penalty under section 12(3) of the Act where the assessing authority, making a best judgment assessment under section 12(2) of the Act, did not pass any order levying penalty, nor ev....

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....not imposed any penalty under section 12(3) of the Act and had not even proposed to levy a penalty in the pre-assessment notice issued before finalising the assessment on the best of judgment. The order which the Deputy Commissioner was, therefore, revising under section 32 of the Act was an order passed under section 12(2) of the Act by the assessing authority. There were no proceedings under sec....

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....suo motu power, invoke section 12(3) of the Act and levy penalty. The Deputy Commissioner, appellate authority, therefore, exceeded his jurisdiction while suo motu revising the order under section 12(2) of the Act to levy penalty under section 12(3) of the Act. The answer to the question posed in the earlier part of the judgment, therefore, is in the negative. 4.. In the view that we have taken....