TaxTMI 
TaxTMI 
2015 (4) TMI 460
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....sel for the petitioner and the learned Additional Government Pleader (Taxes) who took notice for the respondents and with their consent, these Writ Petition is taken up for hearing at the stage of admission itself. 2. The petitioner has come forward with this writ petition, challenging the order of the 1st respondent dated 10.11.2014. 3. According to the learned counsel for the petitioner, the p....
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....ionary penalty of maximum of a sum of Rs. 10,000/- and there is no provision under Section 63 A to make addition for belated filing of form WW. 5. For the sake of convenience, Section 63-A of the Tamil Nadu Value Added Tax, 2006 is extracted below:- "Section 63-A. Accounts to be audited in certain cases:- (i) Every registered dealer whose total turnover including zero rate sale and sale in the ....
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.... Provided that, this section shall not apply to the departments of Central and State Governments, local authorities, the railway administration as defined under the Railways Act, 1989 (Central Act 24 of 1989), the Tamil Nadu State Road Transport Corporations and similar such registered dealers, as may be notified by the Government". 6. Further, according to the....
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.... before the impugned order was passed. 8. According to the learned counsel for the petitioner, in terms of Section 27(3) of the Act, penalty can be imposed for wilful suppression and there is no finding to that effect as far as the petitioner is concerned. 9. The fact that no opportunity was given to the petitioner has not been disputed by the learned Additional Government Pleader (Taxes). 10. ....