1995 (2) TMI 372

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....t the order, cancelling the penalty levied under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959, in the assessment years 1975-76 and 1978-79. In the assessment year 1975-76, penalty was levied at Rs. 1,390 for illegal collection of tax under section 22(2) of the Act. In the assessment year 1978-79, Rs. 23,175 was levied as penalty under section 22(2) of the Act. In the assessment year....

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....g all these aspects, the Tribunal deleted the penalties levied under section 22(2) of the Act in both the assessment years for consideration. 2.. Aggrieved, the department is in revision before this Court in the assessment years under consideration. The learned Additional Government Pleader (Taxes) submitted that the tax was collected illegally by the assessee, in the assessment years under con....

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....acts no penalty can be levied under section 22(2) of the Act. 3.. We have heard the rival submissions. The fact remains that the assessee collected excessive tax during the assessment years under consideration. It is the case of the assessee that wherever the customers were found, the excessive tax collected from them were refunded and wherever the customers were not found, the excessive tax du....