2015 (1) TMI 1312

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.... For the Petitioner :Mr.R.Raghavan For the Respondent : Mr. Manoharsundaram, A.G.P.(Tax) O R D E R Writ petition has been filed against the assessment order dated 08.12.2014. 2. One of the grounds taken by the petitioner is that he has got time to file the writ appeal in Form WW till 31st December and before completion of that period, the authority has passed the order in October itsel....

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....rtunity was given but, the petitioner did not utilise the same and after an adverse order has been passed, he has filed the present writ petition questioning the impugned order. 4. Heard both sides. 5. Section 63-A of the Act reads thus:- "Accounts to be audited in certain cases--(1) Every registered dealer whose total turnover including zero-rate sale and sale in the course of inte....

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....riod, as required in sub-section (1), the assessing authority may, after giving a reasonable opportunity of being heard, direct such registered dealer to pay by way of penalty of sum of rupees ten thousand, in addition to any tax payable, in respect of the said period." Rule 16-A of the said Rules reads thus:- "Procedure for filing Audit Report-- (1) Every registered dealer liabl....