1994 (10) TMI 278

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....is the appellant herein. The assessment year involved in this appeal is 1981-82. The assessee was assessed for the assessment year 1981-82 under the Tamil Nadu General Sales Tax Act, 1959. The assessee was assessed on a total and taxable turnover of Rs. 14,84,682 and Rs. 14,77,980 respectively. The assessing officer found that a taxable turnover of Rs. 2,38,321 has not been included in the book....

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....ncelled the penalty. Thereafter, the Joint Commissioner II, suo motu came to the conclusion that the Appellate Assistant Commissioner was not correct in accepting the explanation offered by the assessee and according to the Joint Commissioner, the original return as filed cannot be revised. Subsequently even if it is revised before completing the assessment, the penalty is leviable under section 1....

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....filed to rectify the mistake before the completion of the assessment, no penalty is leviable under section 12(5)(iii) of the Act. This explanation offered by the assessee is acceptable in the matter of cancelling the penalty levied under section 12(5)(iii) of the Act as per the decision of this Court in the case Bhavani Mills Limited v. State of Tamil Nadu [1994] 94 STC 120. The same view was take....

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....S.L.P. (Civil) No. 21234 of 1993."   3. However, the learned Additional Government Pleader (Taxes) while supporting the order passed by the Joint Commissioner, submitted that if once the original return is filed with defects, thereafter it cannot be cured by filing a revised return in order to escape the penalty under section 12(5)(iii) of the Act. 4.. We have heard the rival submission....