9911796707
TMI Blog2017 (2) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned notice, is predicated on the failure on the part of the petitioner to furnish prescribed declarations in Form C, Form F, Form H, Form I, Form EI and Form EII, within the time limits prescribed under the Central Sales Act, 1956 (in short "the 1956 Act"), or, Central Sales Tax (Registration and Turnover) Rules, 1956, or, the Central Sales Tax (Tamil Nadu) Rules, 1957. 2.1. In other words, the notice holds out that the petitioner's returns are incorrect and incomplete and hence, ineligible for deemed assessment under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006 (in short "the 2006 Act") read with Section 9(2) of the 1956 Act. Therefore, the respondent proposes to carry out best judgement assessment against the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld argue the matter based on the record placed before the Court, because the matter is only at the stage of notice, before the respondent, and therefore, the facts that would be set down in the counter-affidavit are already contained in the impugned notice. 5. The learned counsel for the petitioner has assailed the impugned notice on the ground that the proposal to levy penalty is without jurisdiction and, in a sense, is premeditated. Furthermore, learned counsel for the petitioner says that under the provisions of Section 22(5), Explanation Clause (iii), the petitioner is entitled to furnish the relevant declarations, even at the stage of adjudication, and therefore, the proposal in the impugned notice, in respect of the penalty, is comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vides that, if, no return is submitted by the dealer for any period, or, if the return filed is incomplete or incorrect, or, if it is not accompanied by prescribed documents or proof of payment of tax, the Assessment Authority, after making an enquiry, as it may consider necessary, can assess a dealer, by adopting the best judgement principle. Before proceeding to best judgement, the Assessment Officer is required to give the dealer concerned, a reasonable opportunity of being heard in the matter. 9.2. Sub-section (5) of Section 22, provides that in addition to the tax assessed under sub-section (4) of Section 22, the Assessing Authority is empowered to direct the dealer to pay by way of penalty, a sum, which is equivalent to 150% of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order (sic and) unless the dealer affected has had a reasonable opportunity of showing cause against such imposition. Explanation. For the purpose of levy of penalty under this sub-section, the tax assessed on the following kinds of turnover shall be deducted from the tax assessed under sub-section (4):-- (i) Any turnover representing additions to the turnover as per the returns made by the assessing authority without reference to any specific concealment of turnover; (ii) Any turnover estimated by the assessing authority with reference to any specific concealment of turnover as per the returns; (iii) Any turnover on which tax is paid at the concessional rate subject to the condition of furnishing any declaration but where su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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