1998 (8) TMI 592

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....(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959. In T.P. No. 1788 of 1987 (W.P. No. 13370 of 1993), the same petitioner seeks to forbear the respondent from [proceeding with a notice dated September 1, 1992], proposing to impose a penalty under section 12(5)(iii) for the year 1990-91. 2.. In T.P. No. 1789 of 1997 (W.P. No. 13371 of 1993), the petitioner is seeking a similar writ to forbear the respondent from imposing a penalty under section 12(5)(iii) for the year 1991-1992. 3.. In. T.P. No. 1796 of 1997 (W.P. No. 14242 of 1993), the petitioner is seeking to quash the order dated July 13, 1993, in respect of the assessment year 1990-91, apparently because the notice impugned in T.P. No. 1787 of 1997, had culminated to a final ....

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....215 of 1992 and the same was dismissed on December 28, 1992. 5.. In G.O.Ms. No. 217 dated February 11, 1989, the Government assumed power to fix the price of liquor. Inspite of the escalated cost the Government refused to consider a fair price to the products of the petitioner. The petitioner therefore, moved the Madras High Court in W.P. No. 2099 of 1991 seeking to quash the order of the Commissioner fixing prices. By an order dated July 2, 1991, the High Court directed refixation of the price as per the direction given therein relating to the various factors to be taken into consideration. This order was confirmed in W.A. No. 1007 of 1991 on January 8, 1992. The Government in G.O.D. 482 dated March 11, 1992, revised the prices in ac....

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....Price revision 2,39,07,757.50 60,96,478.16 25.9.92 P.O.261085/29.7.92           261409/ 7.8.92           043671/ 25.9.92 1991-92 Price revision 2,17,55,769.75 62,59,356.33 25.9.92 P.O.261085/29.7.92           043671/ 25.9.92   Total 7,39,49,505.30 1,93,16,897.63     7. It is under these circumstances, that the petitioners were visited with notices dated November 27, 1992 for the year 1989-90 and September 1, 1992 for the year 1990-91 proposing to impose penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act. The contents of the ....

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....e a return along with the tax on or before April 30, 1992 and therefore, the right of the Government to impose penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act cannot be denied. 8.. Elaborating the affidavit filed in support of the petition Mr. C. Natarajan, Senior Counsel has taken us through the relevant provisions of law and submits that section 16-C inserted by Tamil Nadu Act No. 78 of 1986. It commences with a non obstante clause and says that if a dealer receives in any year any amount due to price variations, he shall within 30 days from the end of the year in which such amount is received, submit a return in the prescribed form to the assessing authority. Sub-clause (c) of section 16 enables the assessing ....

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.... part of the Legislature. Mr. C. Natarajan, the learned Senior Counsel is therefore, right in arguing that there is no power under section 16-C to impose any penalty. 9.. But the authorities have referred to section 12(5)(iii) for imposing the penalty. The argument of Mr. C. Natarajan, is, that in respect of the respective assessment years, the authorities have already invoked section 12(5)(iii) for imposing penalty. Therefore, it is contended that the power under section 12(5)(iii) for the respective assessment years having been exhausted it is not open to the authorities to once again invoke section 12(5)(iii) for imposing a penalty. In any event, section 16-C does not anywhere say that in respect of an assessment under section 16-C th....