1974 (9) TMI 104

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..... Tax Act, 1957 (hereinafter referred to as the Act), for the period between 1st January, 1973, and 31st December, 1973. The Commercial Tax Officer, XI Circle, who was the assessing officer, issued a notice to the petitioner to show cause as to why penalty should not be levied under the provisions of section 12B of the Act. In response to the said notice, the petitioner filed his representation be .....

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..... assessee is silent about the date of payment of the tax involved. Hence the proposed levy is confirmed and the penalty due as per the above section is Rs. 12,802.75. Issue final demand notice for the same as per Rules." It is seen from the order of the respondent (Commercial Tax Officer) extracted above, that no reason has been given by him as to why he levied the maximum penalty permissible und .....

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