1991 (8) TMI 310

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....ssioner on May 6, 1982, in exercise of his suo motu powers of revision under section 34 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter called "the Act". Since the controversy in the appeal relates only to levy of penalty under section 22(2) of the Act, we are relieved of the necessity to deal with the facts of the case in detail. 2.. The assessee was subjected to penalty of Rs. 26,785....

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....ore the Joint Commissioner that the amount was collected as recoupment and neither as sales tax nor anything purporting to be sales tax, failed and in our opinion, rightly. 4.. Section 22(1) of the Act provides that no person who is not a dealer shall collect any amount by way of tax or purporting to be by way of tax under the Act and that no registered dealer shall make any such collection excep....

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....ting" to be by way of tax. The material on record, therefore justifies the finding arrived at by the Joint Commissioner that the assessee contravened section 22(1) of the Act and rendered himself liable for penalty under section 22 of the Act. 5.. Learned counsel for the appellant, faced with this situation, pleaded for reduction in the amount of penalty. In the facts and circumstances of the cas....