2010 (2) TMI 1054

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....) For the Respondent : Mr. A. Ravichandran ORDER (Order of the Court was delivered by D. Murugesan, J.) This tax case revision, at the instance of the revenue, was admitted on the following substantial questions of law:- "Whether the Sales Tax Appellate Tribunal is right in holding that penalty is not leviable under Section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959 for the asse....

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....mmissioner (CT), Chennai (Central) Division suo motu under Section 32 of the Tamil Nadu General Sales Tax Act who, by his proceedings dated 12.6.2000, following the judgment of this Court in P.S.Apparels v. Deputy Commercial Tax Officer, T.Nagar East Assessment Circle, Madras, 94 STC 139, found that the failure on the part of the assessee to disclose the above sales turnover would attract levy of ....

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....he learned Special Government Pleader (Taxes) for the petitioner and the learned counsel for the respondent-assessee. 5. The only question to be decided is whether in the given facts and circumstances of the case, the revenue could invoke the provisions of Section 12(4) and Section 12(5)(iii) of the Tamil Nadu General Sales Tax Act for imposing penalty. 6. Section 12(4) and Section 12(5) of the ....

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....e referred to in clause (i) of sub-section (4) shall not be less than fifty per cent but which shall not be more than one hundred and fifty per cent of the amount of tax payable; (ii) which, in the case referred to in clause (ii) of sub-section (4) shall be equal to two per cent of the tax payable for every month or part thereof during which the default in the submission of the return continued s....