TaxTMI 
TaxTMI 
2019 (5) TMI 864
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....ial Tax Officer, Mahe arrayed as 2nd respondent dated 03.01.2019 read with order dated 10.01.2019 and a quash of the same and consequential direction to the official respondents not to interfere with the business carried on by the petitioners and restore the "C" Form in the name of the first petitioner. 2. Mr.Yashod Vardhan, learned Senior Counsel appearing for the petitioners states that the first petitioner, is a Firm dealing in Petroleum products in Mahe. The business had, earlier, been carried on by an individual by name Mr.K.M.Abdul Gafoor, being the father of the 2nd petitioner. The turnover from the aforesaid business was being assessed under the provisions of the Puducherry General Sales Tax Act, 2017 (in short 'PGST') an....
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....ssed turnover did not file any objections but chose to remit the arrived tax liability thereby admitting his act of suppression of turnover and hence he cannot escape the penalty amount of Rs. 20,89,613/- (iii) Whether the learned Presiding Officer failed to consider, that the penalty amount was imposed upon the respondent herein as punishment for his act of suppression of turnover and to discourage the dishonest act of tax evasion. While so, reducing the penalty amount will result in encouragement of tax evasion and the tax payers will indulge in similare act of evasion on the pretext that he can able to avoid penalty burden. (iv) Whether the Learned presiding officer failed to consider that once the respondent/assessee h....
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....ction 29 are specific to the effect that the levy shall only be with respect to 'tax or fee assessed as payable'. In contrast, section 34 deals with payment of tax by a firm or association of persons for the period upto dissolution, and contains a specific reference to 'penalty'. Thus the exclusion of 'penalty' in Section 29 is conscious. 7. Per contra, Ms.Mala, learned Additional Government Pleader (Pondy) for the respondents, refers to the provisions of Section 38 of the Act, that states that any penalty payable under this Act shall be deemed to be 'taxes' for the purposes of collection and recovery. 8. Be that as it may, the facts and circumstances of the present case, do not warrant an interpretatio....
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....nd Partners who cannot be held liable for the arrears of the sole proprietorship. The impugned demand notice thus fails and is set aside. It is made clear that the Department is at liberty to recover the amounts from the legal heirs of Mr.Abdul Gafoor, in accordance with law. 10. The second limb of the prayer raised by the petitioner deals with the refusal of the respondents to permit the first petitioner to download C Forms that are required for the conduct of business in order to avail concessional rate of tax. Reliance is placed on section 43 of the Act by Ms.Mala, as follows: '43. Withholding issue of statutory forms and seizure of goods. 1) Notwithstanding that any recovery proceedings initiated under this Act,....