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2016 (7) TMI 1156 - MADRAS HIGH COURT

2016 (7) TMI 1156 - MADRAS HIGH COURT - TMI - Levy of penalty - delay in payment of tax - Held that:- . The mere non payment of tax would not be sufficient to attract Section 8(b) of the Lodging Houses Act for the purpose of levying penalty. The authority should specifically record the finding that the non payment of dues was without sufficient cause and was on account of negligence. Further more, the authority in a single line rejected the reason given by the petitioner for not making payment o .....

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t the order passed by the Appellate Assistant Commissioner (CT) III, Chennai-108, dated 30.04.2001, confirming the levy of penalty on the petitioner under Section 8 of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981 (herein-after referred to as (Lodging Houses Act") by the second respondent, by proceedings dated 9.2.1998. The petitioner filed returns for the year 1996-97 reporting a total taxable turnover of ₹ 2,20,31,660/- in the returns under the Lodging Houses .....

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der dated 30.4.2001. Thereagainst, a revision has been preferred before the first respondent and the same was also dismissed by order dated 9.9.2002, which is impugned in this writ petition. 2 I have heard Mr.C.Venkat Raman, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondents. 3 It may not be necessary to go into further factual issue in the instant case. All that is required to be seen is whether the second respondent was just .....

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ion (1) of section 6, or (b) while furnishing a return under sub-section (1) of section 6 fails, without sufficient cause or neglects, to pay into Government account the whole amount of tax due from him according to such return as required by sub-section (3) of section 6, or (c) fails without sufficient cause, to comply with the terms of notice issued to him under clause (a) of sub-section (2) of section 7, or (d) conceals the particulars of any transaction or deliberately furnishes inaccurate p .....

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ile furnishing the return, fails without sufficient cause or neglects to pay into the Government account the whole amount of tax due, (3) fails without sufficient cause to comply with the terms of notice issued to the petitioner under Section 7(2)(a) of the Lodging Houses Act or (4) conceals the particulars of any transaction or deliberately furnished inaccurate particulars of any transaction liable to tax. It has to be noted that all the four clauses uses the expression or. Therefore, the ass .....

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t. This is an inherent defect in the order of assessment passed by the second respondent. The petitioner challenged the levy of penalty and was unsuccessful upto the stage of revisional authority. However, the revisional authority referred to the decision, arising under the TNGST Act, which relates to payment of interest for the delay in remitting the tax. If the interest is statutorily leviable, then the assessing officer would have no discretion either to waive or to reduce the rate of interes .....

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of notice issued to him under Section 7(2)(a) of the Lodging Houses Act or (4) whether he concealed the particulars of any transaction or deliberately furnished inaccurate particulars. 6 Both the appellate as well as revisional authorities have not alleged that the petitioner had neglected or concealed or deliberately acted in the manner to defeat the interest on revenue. Therefore, unless and until, the respondents specifically record the finding that there was negligence on the part of the ass .....

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