9911796707
TMI Blog1998 (8) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Sales Tax Act, 1959. In T.P. No. 1788 of 1987 (W.P. No. 13370 of 1993), the same petitioner seeks to forbear the respondent from [proceeding with a notice dated September 1, 1992], proposing to impose a penalty under section 12(5)(iii) for the year 1990-91. 2.. In T.P. No. 1789 of 1997 (W.P. No. 13371 of 1993), the petitioner is seeking a similar writ to forbear the respondent from imposing a penalty under section 12(5)(iii) for the year 1991-1992. 3.. In. T.P. No. 1796 of 1997 (W.P. No. 14242 of 1993), the petitioner is seeking to quash the order dated July 13, 1993, in respect of the assessment year 1990-91, apparently because the notice impugned in T.P. No. 1787 of 1997, had culminated to a final order. The sum and substance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on December 28, 1992. 5.. In G.O.Ms. No. 217 dated February 11, 1989, the Government assumed power to fix the price of liquor. Inspite of the escalated cost the Government refused to consider a fair price to the products of the petitioner. The petitioner therefore, moved the Madras High Court in W.P. No. 2099 of 1991 seeking to quash the order of the Commissioner fixing prices. By an order dated July 2, 1991, the High Court directed refixation of the price as per the direction given therein relating to the various factors to be taken into consideration. This order was confirmed in W.A. No. 1007 of 1991 on January 8, 1992. The Government in G.O.D. 482 dated March 11, 1992, revised the prices in accordance with the judgment of the High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with notices dated November 27, 1992 for the year 1989-90 and September 1, 1992 for the year 1990-91 proposing to impose penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act. The contents of the notice is that the petitioners should have filed the return under section 16-C of the Tamil Nadu General Sales Tax Act on or before March 31, 1992 along with the differential tax. The petitioners objected to the imposition of penalty, questioning the jurisdiction of the Officer under the statute. As already stated in respect of two assessment years, orders have been passed confirming the proposals and for two assessment years it is only at the stage of notice. The petitioners questioned the jurisdiction of the respondent to impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ariations, he shall within 30 days from the end of the year in which such amount is received, submit a return in the prescribed form to the assessing authority. Sub-clause (c) of section 16 enables the assessing authority to reassess if the return is complete and correct. If the return is incorrect and incomplete, the assessing authority shall make an enquiry, assess the dealer to the best of its judgment. Sub-clause (e) says that if no return is submitted, the assessing authority, within 5 years from the expiry of the period within which such return must have been submitted, proceed to assess the tax payable on the amount referred to in sub-clause (a). There is absolutely no provision for imposition of any penalty under any of the above c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted it is not open to the authorities to once again invoke section 12(5)(iii) for imposing a penalty. In any event, section 16-C does not anywhere say that in respect of an assessment under section 16-C the provisions of section 12 will apply. Therefore, there is no escape from the argument that the authorities have no power to impose a penalty while making a reassessment under section 16-C of the Tamil Nadu General Sales Tax Act. 10.. It is also interesting to note the reasons given by the respondents for imposing the penalty. The assessment order for 1989-90 says as follows: "They have received this amount on March 13, 1992. As per the Act, the return must be submitted within 13 days from the end of the year in which such amount is rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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