2011 (1) TMI 1261

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....ainst the revision orders passed by the assessing officer in assessment order 5720959/1997-98 dated December 27, 2006, has preferred an appeal before the first respondent/Appellate Assistant Commissioner (C.T.) Virudhunagar, and the first respondent/Appellate Assistant Commissioner (C.T.) Virudhunagar, in his order dated March 11, 2008, has dismissed the appeal on the turnover of Rs. 19,41,397 (rupees nineteen lakhs forty one thousand three hundred and ninety seven only) mentioning that the petitioner has failed to discharge the burden of proof on him as per section 10 of the Tamil Nadu General Sales Tax Act, 1959. It is the further contention of the learned counsel for the petitioner that as regards levy of penalty of Rs. 92,568 levied ....

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.... file of the Sales Tax Appellate Tribunal (AB) Madurai is pending and the same has not yet been disposed of. The core contention advanced on behalf of the petitioner is that when an appeal in MTA No. 106 of 2008 filed by the petitioner in regard to the levy of tax of Rs. 77,656 (rupees seventy seven thousand six hundred and fifty six only) and the penalty levied for Rs. 92,568 (rupees ninety two thousand five hundred and sixty eight only) are pending before the Sales Tax Appellate Tribunal, (AB) Madurai, then it is not open to the second respondent/Deputy Commercial Tax Officer, Virudhunagar, to issue prerevision notice dated April 24, 2008 in reference Asst. No. 5720959/97-98 and the same is per se illegal in the eye of law. In the p....

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....appropriate order on the basis of the records available and on merits. 5. You have filed monthly return for the year 1997-98 and the reported nil turnover. No tax has been paid as per return. Again at the time of revision of assessment made on February 4, 2003, no tax was paid by you. As the revision of assessment was made under section 16(1) of the TNGST Act,1959, it is also proposed to fix the penalty of Rs. 1,16,484 being 150 per cent of the tax due on the wilful nondisclosure of taxable turnover under section 16(2) of the TNGST Act,1959 as the suppression of sales had already been proved as wilful non-disclosure. Tax due on the wilful non-disclosure . . . Rs. 77,656 Tax paid as per return . . . Rs. Nil Difference....