2007 (9) TMI 571

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....for the respondent. With the consent of the learned counsel appearing on either side, the writ petition is taken up for final disposal. It is submitted that the petitioner-concern is an assessee on the file of the respondent both under the Tamil Nadu General Sales Tax Act, 1959, (in short, "the Act") and the Central Sales Tax Act, 1956. For the assessment year 2003-04, the respondent had passed ....

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....es, it had paid the entire amount of Rs. 60,480 at 12.6 per cent. Only thereafter, the revisional assessment notice had been issued proposing to revise the turnover of the petitioner-concern. A revisional assessment order had been passed on June 29, 2007 revising the turnover of the petitioner. While revising the turnover of the petitioner, the respondent had also levied penalty, under section 12(....

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....oided disclosure of the assessable turnover or avoided the submission of the returns or the payment of tax, the question of levying of penalty does not arise. The learned counsel appearing for the petitioner had relied on a decision of the Division Bench of this court made in State of Tamil Nadu v. Mahalakshmi Textile Mills Ltd. [1996] 100 STC 269, wherein the Division Bench by following the deci....

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.... discretionary in nature but such discretion is required to be exercised on the part of the assessing officer keeping the relevant factors in mind. Some of those factors apart from being inherent in the nature of penalty proceedings, as has been noticed in some of the decisions of this court, inheres on the face of the statutory provisions. Penalty proceedings are not to be initiated, as has been ....