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2013 (11) TMI 921 - MADRAS HIGH COURTJurisdiction of the Joint Commissioner under Section 34 of the Tamil Nadu General Sales Tax Act - Initiation of penal proceedings - Held that:- The assessee did not produce any material, except to the extent on merits, to hold that penalty cannot be levied - if the assessee had had no grievance as regards the issue raised by the Revenue proposing to levy penalty before the first Appellate Authority, we do not find any inhibition even otherwise on the authority of the Joint Commissioner to invoke his revisional powers to give a direction to the Assessing Officer to invoke penalty in view of Section 23 on the violation of Form XVII. Thus, we reject the prayer of the assessee as to the jurisdiction of the Joint Commissioner under Section 34 of the Tamil Nadu General Sales Tax Act to give such directions to the Assessing Officer as regards initiation of penal proceedings - Decided against assessee.
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