TMI Blog2009 (12) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... nch), Madurai in Madurai Tribunal Miscellaneous Petition No. 248/93 in Madurai Tribunal Appeal No. 242/93 dated December 21, 1993 relating to the assessment year 1990-91. The respondent/assessee is a dealer in oil-seeds, oil and oil cakes. The regular assessment in respect of the assessment year 1990-91 was completed by the assessing officer on December 12, 1991. Prior to the completion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bable omission. Penalty was also levied at 150 times in a sum of Rs. 28,183. The assessee on appeal got the relief of deletion of penalty as well as the equal addition. In respect of the tax component confirmed on appeal, the assessee filed an appeal before the Tribunal. The Department also filed enhancement petition for restoration of the order of the assessing officer. The Tribunal dismissed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal also confirmed the deletion of penalty on the same as stated by the Appellate Assistant Commissioner. On a cumulative reading of all the orders, we are of the view that the appellate authority as well as the Tribunal have correctly approached the levy of penalty in deleting the penalty as the imposition of penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material records that because of the wilful non-disclosure of taxable turnover there is escapement of tax leviable and recorded such finding. In the absence of any wilful non-disclosure of taxable turnover on the part of the assessee we find that the deletion of the penalty is in consonance with the requirement of the provision under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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