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2013 (2) TMI 660 - HC - VAT and Sales TaxNon payment of Professional tax - petitioner did not register itself under section 6 of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 nor did it file returns as provided under section 7 of the Act - penalty levied - Held that:- In the absence of any provision enacted by the Legislatures for levy of penalty on the assessees who do not register themselves or file returns under the Act, there cannot be any levy of penalty. It is settled law that courts cannot supply a casus omissus Ashok Lanka v. Rishi Dixit [2005 (5) TMI 615 - SUPREME COURT] and UCO Bank v. Rajinder Lal Capoor [2008 (3) TMI 656 - SUPREME COURT] and only the Legislature can supply any lacuna in the Act. Therefore, levying penalty on the petitioner cannot be sustained. The first respondent had no jurisdiction under the Act to levy penalty on the petitioner which had not registered itself under the Act nor filed returns as mandated by the Act.In favour of assessee.
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