TMI Blog2016 (7) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, W.P.M.P.No.29314 of 2003 - - - Dated:- 15-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. C. Venkat Raman For the Respondents : Mr. S. Kanmani Annamalai, AGP ORDER This writ petition has been filed praying for the issuance of writ of certiorari to quash the order passed by the first respondent dated 9.9.2002 in a revision petition filed by the petitioner against 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 petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re any proprietor liable to pay tax under this Act.- (a) fails without sufficient cause or neglects to furnish a return as required by a sub-section (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 particulars of any transaction liable to tax. the assessing authority may impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 interest. However, there is little discretion when it comes to levy of penalty. But, we are testing the impugned order, which was emanated under the provisions of the Lodging Houses Act. Therefore, it has to be seen as to (1)whether the petitioner, without sufficient case, failed or neglected to furnish the return; (2) if he had fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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