1991 (4) TMI 408

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....of the Tribunal in so far as it set aside the levy of penalty under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959, in respect of the suppression of the turnover of Rs. 30,062. 2.. The assessee is carrying on business in coconut oil and oil cake. In respect of the purchase of copra, the assessee did not disclose properly the turnover which necessitated the best judgment assessment ....

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....ment when orders were passed under section 12 of the Act initially. Overruling the objections of the assessee, the assessing authority by proceedings dated September 2, 1978, levied a penalty of Rs. 1,426 under section 12(3) of the Act. An appeal challenging the said levy of penalty failed before the appellate authority. Thereupon, it was taken up further before the Tribunal, and the Tribunal rely....

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....g of the Tribunal and the decision reported in Kathiresan Yarn Stores v. State of Tamil Nadu [1978] 42 STC 121 (Mad.) contended that this is a case in which the decision of this Court reported in State of Madras v. Ramulu Naidu [1965] 16 STC 865 squarely applied, that consequently, the levy of penalty is without jurisdiction, and that no interference is called for with the order of the Tribunal. ....

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....ier assessment order or act independently of it for purposes of levying penalty. So far as the case on hand is concerned, it can be seen that reopening of the proceedings by the issue of notice on June 30, 1978, was only for the purpose of levying penalty under section 12(3) of the Act. Consequently, apart from the justification or otherwise on the facts of the case for levying penalty, the stage ....