2009 (10) TMI 875

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....ATARAMAN J.-The petitioner has challenged 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 p....

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....e Act. Quite apart from that the petitioner 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.....

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....ection 16(2) of the Act remains as it is, the view of the officer that by introduction of 12C, section 16(2) will lose its vitality, hence, the decision has no relevance, cannot be accepted by any standards of reasoning. In the circumstances, even though the writ petition is as against the penalty order, I have no hesitation in setting aside the order of the respondent, having regard to the law....