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2012 (12) TMI 954 - HC - VAT and Sales TaxPenalty imposed - Whether the order of the revisional authority in setting aside the order of the Appellate Authority and levying penalty is bad in law? Whether the Additional Commissioner passes the orders in revision was vested with jurisdiction to exercise the power of revision? Held that:- The records clearly disclose that the assessee along with the revised returns has paid the tax as well as the interest.The Government has also not framed the rules in this regard, whether the assessee is entitled for exemption or not, is also not clear. In the absence of the same, the returns has been filed. Subsequently, in the revised returns, the tax has been paid at the rate of 4% thereafter, in the second revised returns, the tax has been paid at the rate of 12.5% with interest. The Assessing Authority has not taken into consideration the contention taken by the assessee. Further, Section 2(28) defines return which includes revised returns. Hence, the question of imposing penalty by the Assessing Authority for filing the revised returns has to be re-examined. The issue regarding the jurisdiction of passing the order under Section 64 has not been taken before the Revisional Authority or the Assessing Authority. Hence, the Assessing Authority has to reconsider the matter afresh. With regard to the interest is concerned, the Assessing Authority has not levied any interest. However, the revisional authority has directed the Assessing Authority to levy interest on the differences of the tax paid by the assessee. The specific contention taken by the assessee is that he has already paid the differences of the tax with interest, hence the question of paying interest does not arise. This issue is also to be considered by the Assessing Authority. Appeal allowed by way of remand.
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