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2007 (12) TMI 414 - HC - VAT and Sales TaxWhether in the absence of any substantial provisions under the TNAST Act, authorising the levy of penal interest, the penalty imposed by the respondent under section 24(3) of the TNGST Act, for belated payment of additional sales tax is without jurisdiction? Held that:- The issue has been already been answered by the Full Bench of the Special Tribunal in E.I.D. Parry (India) Ltd. v. Assistant Commissioner (CT), CAC, Chennai reported in [1998 (12) TMI 589 - TAMIL NADU TAXATION SPECIAL TRIBUNAL.] That apart, the above amendment in Act 14 of 2005, giving retrospective effect, for the levy of penal interest on the remaining amount unpaid after the specified date, and the validation provision are squarely applicable to the facts of this case and therefore, the contentions of the petitioner that the demand made by the assessing officer without jurisdiction, is not tenable. The additional sales tax has to be paid on the prescribed date and after the due date, it becomes an amount remaining unpaid. It is not determined afresh and therefore, the question of providing an opportunity of issuing notice before the levy of penal interest does not arise. In view of the Full Bench decision of the Tamil Nadu Taxation Special Tribunal and the subsequent amendment, giving retrospective effect from April 1, 1970, the contention raised by the petitioner is not tenable.In the result, the writ petition is dismissed.
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