2009 (10) TMI 875

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nged the order dated July 30, 2009, which is made in exercise under section 16(2)(d) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act") levying penalty in respect of the assessment year 2005-06. Originally the assessment was made on April 20, 2009 in exercise of powers under section 16 of the Act as an escaped assessment. The petitioner offered the turnover in ent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tioner has relied on a decision of this court in Deputy Commissioner (C.T.), Coimbatore v. V.S.R. Ramaswami Chettiar and Bros. reported in [1976] 38 STC 382 and stated that there could be no separate or independent order under section 16(2) of the Act. Consequently, the assessing authority has no jurisdiction to levy penalty by a separate and independent order. However, by order dated July 30, 200....