9911796707
TMI Blog2007 (11) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... Naziruddin, Special Government Pleader for the appellants and Mr. S. Ramanathan for the respondent. The present appeals have been directed against the common order passed by the learned single judge in W.P. Nos. 3864, 3865 and 3586 of 1992. Such writ petitions had been filed by the present respondent for quashing the assessment order in respect of three theatres as confirmed up to the stage of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25 of 1982, power was to levy penalty not exceeding 150 per cent. However, after such amendment was effected, the penalty to be assessed shall be: (a) fifty per cent of tax assessed or reassessed, if the tax paid as per the return, falls short of the tax assessed or reassessed by not more than ten per cent; (b) one hundred per cent of tax assessed or reassessed, if the tax as per the return, fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the authority comes to the conclusion that tax had not been levied on account of any wilful misstatement or suppression of facts by the proprietor. Learned single judge has nowhere discussed about such aspect and at any rate the learned single Judge has confirmed the order of assessment. In the absence of any finding by the learned single Judge to the effect that there was no wilful mis-statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard to the fact that the matter relates to about 30 years back, we feel interest of justice would be served by modifying the quantum of penalty to the amount already deposited by the petitioner. In such view of the matter, while setting aside the order of the learned single judge, we direct that the amount already deposited shall be the penalty payable and such deposited amount, which is still lyi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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