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M/s. R.K.M. Electricals Versus The Special Commissioner & Commissioner of Commercial Taxes, The Deputy Commercial Tax Officer, The Assistant Commissioner (CT)

2016 (7) TMI 991 - MADRAS HIGH COURT

Power to levy penalty - petitioner refers to Section 67(3)(b)(i) and (ii) of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) and submits that the officer is entitled to only call upon the petitioner to pay the tax and there is no power to levy the penalty. - Held that:- The order has been passed by the detention officer, who detained the goods and he has exercised his power under Section 67(3)(b) of the TNVAT Act and released the goods. This is evident from the impugned order itself tha .....

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, i.e., ₹ 2,29,680/- as tax and it is left open to the petitioner to work out his remedies available under the Act in the event they claim for adjustment. - W.P.No.16376 of 2016, W.M.P.No.14167 of 2016 - Dated:- 14-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.K.Soundararajan For the Respondents : Mr.Manokaran Sundaram, AGP ORDER Heard Mr.K.Soundararajan, learned counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondent .....

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djusted the same as if it was the penalty / compounding fee, for which he has no jurisdiction. To support such a contention, the learned counsel for the petitioner refers to Section 67(3)(b)(i) and (ii) of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) and submits that the officer is entitled to only call upon the petitioner to pay the tax and there is no power to levy the penalty. In order to appreciate the said argument, it would be necessary to take note of the said provision, which rea .....

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le or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods and direct the driver or any other person in-charge of the goods vehicle or boat, or the consignor or the consignee,- (i) to pay such tax; or (ii) to furnish adequate security in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax. 4 On perusal of the same, it is evident that the officer concerned, if he is satisfied that with a v .....

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rring to Section 71(3) of the TNVAT Act submits that any person, who willfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder or fraudulently evades the payment of tax assessed on him or dishonestly objects to a notice issued to him under section 27(1) of the Act, or fails to maintain account and records, etc., would be liable for fine, including conviction. Therefore, it i .....

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