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2010 (6) TMI 722 - HC - VAT and Sales TaxLevy of penalty under section 27(3) of the Pondicherry General Sales Tax Act, 1967 challenged Held that:- The expression "within the date specified in the notice of assessment" appearing in section 27(3), is only relatable to the fresh assessment made under section 16(1). The petitioner in this case has paid the tax found due as per the fresh assessment under section 16(1). In fact, the fresh assessment under section 16(1) was made on April 9, 2009. The tax found due thereunder, had already been paid by the petitioner. Therefore, the question of tax remaining unpaid within the dates specified in the notice of assessment, did not arise. Consequently, no liability to pay penalty under section 27(3) could be said to have arisen. Hence, the impugned order is bad, in so far as it seeks to levy penal interest under section 27(3). Appeal allowed.
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