TaxTMI 
TaxTMI 
2016 (7) TMI 1156
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....y of penalty on the petitioner under Section 8 of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981 (herein-after referred to as (Lodging Houses Act") by the second respondent, by proceedings dated 9.2.1998. The petitioner filed returns for the year 1996-97 reporting a total taxable turnover of Rs. 2,20,31,660/- in the returns under the Lodging Houses Act. The petitioner was assessed total and taxable turnover of Rs. 2,21,18,820/- by the second respondent by proceedings, dated 9.2.1998. The second respondent held that there was a delay in payment of tax for the month of October, 1996, December, 1996 and January, 1997 and levied penalty of Rs. 3,52,100/- under Section 8 of the Lodging Houses Act. The petitioner filed an a....
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....(a) of sub-section (2) of section 7, or (d) conceals the particulars of any transaction or deliberately furnishes inaccurate particulars of any transaction liable to tax. the assessing authority may impose upon such proprietor by way of penalty, in addition to any tax assessed under section 7, a sum not exceeding one and half times the amount of the tax." 4 In terms of the above provision, there are four circumstances, under which the assessing authority can invoke the said provision and may impose the penalty on the dealer. The first being failure without sufficient cause or neglects to furnish the return, (2) while furnishing the return, fails without sufficient cause or neglects to pay into the Government account the whole amount o....
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....nated under the provisions of the Lodging Houses Act. Therefore, it has to be seen as to (1)whether the petitioner, without sufficient case, failed or neglected to furnish the return; (2) if he had filed the return, whether without sufficient cause failed or neglected to pay the whole amount of tax; (3) without sufficient cause, whether he failed to comply with the terms of notice issued to him under Section 7(2)(a) of the Lodging Houses Act or (4) whether he concealed the particulars of any transaction or deliberately furnished inaccurate particulars. 6 Both the appellate as well as revisional authorities have not alleged that the petitioner had neglected or concealed or deliberately acted in the manner to defeat the interest on revenue. ....