Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Hotel Shrilekha Regency Limited Versus The Joint Commissioner (Commercial Taxes) , The Commercial Tax Officer

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 of tax on time, by stating that cause given by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 Act. The petitioner was assessed total and ta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 justified in levying penalty, invoking Section 8 o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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. t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cient 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 assessing authority has to state, under which cla .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 interest. However, there is little discretion when it .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version