2009 (11) TMI 852

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....d against the Sales Tax Appellate Tribunal (STAT) in MTA No. 81 of 1999 confirming the levy of penalty under section 12(3) of the Tamil Nadu General Sales Tax Act. The assessee had been assessed on a total and taxable turnover of Rs. 4,59,306 and Rs. 4,27,133, respectively, as against the reported total and taxable turnover of Rs. 3,73,805 and Rs. 2,91,632, respectively, for the year 1996-97 based....

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....relates to levy of penalty under section 12(3) of the Act. The question falling for consideration is that when the entire amount of tax was paid by the petitioner by cheque dated January 7, 1998 before completion of assessment, whether levy of penalty under section 12(3) of the Act is in order. Mr. V. Sundareswaran, learned counsel for the petitioner, contended that the petitioner had made paym....

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....e the assessing officer. It was further submitted that as seen from the assessment order and the order of the AAC (CT), the petitioner has not produced any material to show that cheque was presented prior to passing of the order. In the typed set of papers, the letter of the petitioner dated January 7, 1998 enclosing cheque No. 697629 dated January 7, 1998 for Rs. 14,905 has been filed. Before ....

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....e particular assessee, at the time of final assessment, found to have otherwise paid any amount already before such final assessment, sufficient to go to reduce the tax liability ultimately determined, the imposition of penalty to that extent is reduced. . ." Since cheque bearing No. 697629 dated January 7, 1998 for Rs. 14,905 was given by the assessee even on January 7, 1998, as per the above ....