TMI Blog1995 (4) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Central Sales Tax Act. Under section 12(5)(ii) of the Tamil Nadu General Sales Tax Act, a similar penalty was levied to an extent of Rs. 14,026. According to the assessing officer in respect of certain months, viz., May 1980, July 1980 to October 1980, December 1980, January 1981 and March 1981, the assessee delayed the submission of the monthly returns both under the Tamil Nadu General Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very negligible. Since the regional manager was on tour, the returns could not be filed in time. The Tribunal pointed out that the delay in filing the monthly returns was very negligible. The turnover furnished by the assessee was accepted under the TNGST Act. Under the CST Act, the turnover has been determined lower than that returned by the assessee. Considering all these explanations given by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope of section 12(5)(ii) of the TNGST Act. Therefore, it was submitted, that the Tribunal ought to have confirmed the penalty levied both under the TNGST Act and CST Act. On the other hand none was present on behalf of the assessee. 5.. We have heard the Additional Government Pleader (Taxes) and perused the records carefully. 6.. There was delay in filing the monthly returns in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the same assessee in T.C.Nos. 1386 and 1363 of 1984 wherein this court accepted the reasons given by the assessee., and condoned the delay in filing the returns by adopting the same reasons. Considering the reasons given by the assessee in the present case. We are of the opinion that the order passed by the Tribunal in deleting the penalty under section 12(5)(ii) of the Act is in order. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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