2000 (1) TMI 961

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....livered by L. PALAMALAI (Administrative Member).-The original petition is taken up for final disposal after hearing the learned Government Advocate. The prayer in this petition is to quash the order in TNGST No. 556230/1994-95 dated June 14, 1996 so far it relates to levy of penalty under section 12(3)(b) and section 12(3)(c) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred t....

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....ion under section 55 of the Act for rectification and this was rejected on the following grounds: The final assessment order was passed on June 19, 1996 which was received by the assessee on July 17, 1996 and that the assessment was allowed to become final. Further, there was failure to file the A1 return in time and that the tax and surcharge were also not paid as per the return and therefore inv....

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.... 405 (T.P. Sokkalal Ram Sait Factory Private Limited v. Deputy Commercial Tax Officer, it was held that section 12(3) of the Act relating to penalty is inapplicable where no return was filed on the view that certain transaction does not amount to sale of goods and such a point of view is argued. In the decision in AIR 1999 SC 22 (Whirlpool Corporation v. Registrar of Trade Marks, Mumbai), the lear....

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....sdiction under section 34, Income-tax Act'." Therefore he argued that the Special Tribunal could intervene in writ jurisdiction where there is lack of jurisdiction. 3.. I have considered the contentions carefully. When a return is filed and the taxes have not been paid, as per the return then it is an incomplete return. For the incorrect return a pre-assessment notice was issued. As no objectio....