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2013 (7) TMI 706 - MADRAS HIGH COURTPenalty u/s 22(2) of the Tamil Nadu General Sales Tax Act - Tribunal confirmed penalty for collecting amount as contingency deposit - Held that:- It is not disputed by the Revenue that the amount in question collected as contingency deposit treated as illegal collection related to the relevant assessment years herein 1985-86 and 1986-87. Taking 31st March 1986 and 31st March 1987 as the relevant date for working out the limitation, the five year period expired on 1991 and 1992. The assessment orders in these cases were passed on 30.11.1998 after giving notice to the assessee. Having regard to the patent illegality on account of absence of jurisdiction as per the proviso as it stood during the relevant assessment year - Order of Tribunal set aside - Decided in favour of Assessee.
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