TMI Blog2013 (2) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... hat courts cannot supply a casus omissus Ashok Lanka v. Rishi Dixit [2005 (5) TMI 615 - SUPREME COURT] and UCO Bank v. Rajinder Lal Capoor [2008 (3) TMI 656 - SUPREME COURT] and only the Legislature can supply any lacuna in the Act. Therefore, levying penalty on the petitioner cannot be sustained. The first respondent had no jurisdiction under the Act to levy penalty on the petitioner which had not registered itself under the Act nor filed returns as mandated by the Act.In favour of assessee. - W.P. Nos. 2196, 2197, 2198, 2199, 2200 of 2013 - - - Dated:- 12-2-2013 - GODA RAGHURAM AND RAMACHANDRA RAO M.S., JJ. For the Appellant : S.R.R. Viswanath For the Respondents : P. Balaji Varma, Special Government Pleader for Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April 3, 2012, the first respondent assessed the profession tax dues payable by the petitioner for financial years 2007-08 to 2011-12. By the impugned order dated July 24, 2012, the first respondent levied a penalty under section 8(5) of the Act on the petitioner for the above financial years as mentioned below on the ground that they wilfully evaded tax and had not disclosed the information in time. Sl. No. W.P. No. Financial year Amount of penalty involved Rs. Date of impugned order Remarks 1. 2196/2013 2007-08 4,07,460 24-7-2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, for the respondents. Section 8 of the Act states as follows : 8. Assessment of an assessee.-(1) If the assessing authority is satisfied that the return submitted by an assessee is correct and complete, it may accept the return. If the return appears to it to be incorrect or incomplete it shall, after giving the assessee a reasonable opportunity of proving the correctness or completeness of the return submitted by him and making such enquiry as it deemed necessary, assess to the best of its judgment, the amount of tax due from the assessee. (2) The amount of tax due from any assessee shall be assessed separately for each year within a period of four years from the expiry of the year to which the assessment relates. (3) If an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re a return is filed by the assessee. It provides that where such return is correct and complete, the assessing authority may accept it. But if it is incomplete or incorrect, the assessing authority may, after giving a reasonable opportunity to the assessee and after making such enquiry as he deems necessary, assess to the best of his judgment, the amount of tax due from the assessee. Thus, it is clear that only where the return filed by the assessee is found to be defective, i.e., incomplete or incorrect, there would be an occasion to the assessing authority to levy penalty provided in sub-section (5) of section 8 of the Act. Admittedly, the petitioner was neither registered under section 6 of the Act nor had it filed returns under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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