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1995 (11) TMI 339 - SUPREME COURTWhether any penalty has been levied in this case, and if so, on what ground? Held that:- Appeal allowed. The two notices/orders impugned in the writ petition are ambiguous and do not make it clear whether the amount of Rs. 5,000 mentioned therein is a tax or a penalty. The impugned notices also speak of fine but do not say, under which provision are they levied. In these circumstances, the proper course is to quash the two orders/notices impugned in the writ petition with a direction to the assessing authority to pass appropriate orders afresh in accordance with law, after hearing the assessee, keeping in view the position of law explained in this judgment. The authority can also ascertain whether the appellant' s case that he has deposited Rs. 10,000 in advance is correct and, if so, what is its effect in law-and its relevance in the matter of levy of penalty, fine or interest.
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