1995 (4) TMI 275

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.... year 1980-81, the assessing officer imposed a penalty of Rs. 14,026 under the Central Sales Tax Act. Under section 12(5)(ii) of the Tamil Nadu General Sales Tax Act, a similar penalty was levied to an extent of Rs. 14,026. According to the assessing officer in respect of certain months, viz., May 1980, July 1980 to October 1980, December 1980, January 1981 and March 1981, the assessee delayed the....

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....to force only in December, 1979. The delay in filing the returns was very negligible. Since the regional manager was on tour, the returns could not be filed in time. The Tribunal pointed out that the delay in filing the monthly returns was very negligible. The turnover furnished by the assessee was accepted under the TNGST Act. Under the CST Act, the turnover has been determined lower than that re....

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....itional Government Pleader (Taxes) the Tribunal failed to appreciate the scope of section 12(5)(ii) of the TNGST Act. Therefore, it was submitted, that the Tribunal ought to have confirmed the penalty levied both under the TNGST Act and CST Act. On the other hand none was present on behalf of the assessee. 5.. We have heard the Additional Government Pleader (Taxes) and perused the records careful....