TMI Blog1977 (10) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal of the imposition of penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, (for short the Act). We shall extract that sub-section: "16. (2) In making an assessment under clause (a) of sub-section (1), the assessing authority may, if it is satisfied that the escape from assessment is due to wilful non-disclosure of assessable turnover by the dealer, direct the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able turnover" was not entered by the revisional authority. But the counsel for the revenue brought to our notice page 20 of the typed set of papers wherein the relevant part of the order of the Sales Tax Officer, who revised the earlier assessments is contained. He has made the following remarks (T.C. No. 317 of 1974): "Regarding the levy of penalty, the dealer's request to waive the levy of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, have existed. It is not possible to say, merely from-the fact that there has been a reassessment of escaped turnover on the basis of best judgment, that there has been a wilful non-disclosure of assessable turnover. There must be something to indicate that the turnover did in fact exist and that the assessee had wilfully not disclosed that assessable turnover. In view of the finding render ..... X X X X Extracts X X X X X X X X Extracts X X X X
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