1997 (12) TMI 625

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.... respondents in W.P. No. 7650 of 1983 are before us in this appeal challenging the order dated August 22, 1991 passed by the learned single Judge in W.P. No. 7650 of 1983. The writ petition was filed to issue a writ of certiorari by calling for the records on the file of the first respondent relating to the records in TNGST No. 429348/79-80 dated July 7, 1983 and to quash the said order. We will r....

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....liable to tax at the hands of the petitioner and that since the turnover of multipoint goods assessed was below taxable limit, assessment could not be made. Thereafter, the first respondent took further proceedings and passed the impugned order levying a penalty of Rs. 97,795 under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959 overruling the objections raised by the petitioners. Unde....

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....he learned single Judge considered the question as to whether the assessee could be penalised under section 22(2) of the Act and allowed the writ petition in the light of the division Bench aforementioned. 4.. Learned Government Advocate, before us, reiterated in his arguments the same position which was put forward before the learned single Judge. In the division Bench judgment aforementioned,....