9911796707
TMI Blog1972 (10) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... iginally assessed by the assessing authority on a taxable turnover of Rs. 51,493.98 by an order dated 23rd June, 1962. Later, the said order of assessment was revised by the same authority under section 16(1) of the Tamil Nadu General Sales Tax Act on the basis of the information and materials gathered from the customs department which showed that the assessee had purchased various items including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 to the turnover already determined by him in the original assessment. The revised order of the assessing authority was challenged by the assessee before the Appellate Assistant Commissioner, who, by his order dated 6th March, 1964, deleted two turnovers, namely, (1) Rs. 43,255 and (2) Rs. 19,772, from the taxable turnover as revised by the assessing authority. As regards the sum of Rs. 19,772, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee's transactions of purchase. In that view, the Board of Revenue added back the turnover as Rs. 19,464.50 in the taxable turnover. The Board of Revenue also levied a penalty of 11 times the tax due on the enhanced turnover of Rs. 19,464.50, in addition to the penalty fixed by the Appellate Assistant Commissioner. The said order of the Board of Revenue is being challenged in this appeal. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds in question. On either ground, the assessee cannot escape liability for payment of the tax in this case. We, therefore, agree with the view taken by the Board of Revenue on the taxability of the said turnover. On the question of penalty, the learned counsel for the assessee contends that the non-disclosure of the turnover at the stage of the original assessment cannot be said to be wilful and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the truth at the stage of the original assessment and that the penalty wag justified under section 16(2). According to the learned counsel for the assessee, the Board of Revenue has no power to exercise the power under section 16(2) and enhance the penalty fixed by the Appellate Assistant Commissioner. We are of the view that the Board, in exercise of its revisional jurisdiction, had only mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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