9911796707
TMI Blog2017 (2) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... ness on execution of printing works and he is an assessee on the file of the respondent under the Central Sales Tax Act 1956 and erstwhile Tamil Nadu General Sales Act, 1959. For the assessment year 1995-96 (CST) the petitioner reported a total taxable and turn over of Rs. 35,03,046/- and Rs. 32,19,095/- respectively, vide regular monthly returns filed before the respondents. Originally, for the assessment year, the respondent passed an order on 29.10.1997, against which, the petitioner filed appeal before the Appellate Assistant Commissioner, Virudhunagar in AP(CST) No.204 of 1999. The said appeal was partly allowed and partly dismissed by the order dated 20.05.2002. As against the disallowed portion, the petitioner did not file any appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on 10.05.2010, 11.05.2010 and 12.05.2010. During the said personal hearings, the petitioner had also submitted before the respondent that the limitation of five years, as provided under the proviso to section 22(2) of the TNGST Act, would stand in the way, against the proposed levy of penalty against the petitioner. However, without considering the said legal submissions made on behalf of the petitioner, the respondent has passed the impugned order dated 16.07.2010, by which, it confirmed the proposals already contained in CST 489551/95-96 dated 09.03.2010 and by which, levying a penalty of Rs. 2,87,321/- under Section 22(2) of the Act, 1959. Challenging the same, the present writ petition has been filed with the aforesaid prayer. 5. Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l provision, whereby 5 years limitation had been prescribed, within which, Section 22(2) of the TNGST Act can be pressed into service. In this case, admittedly, the assessment year was 1995-96 and the five years period was over by 31.03.2001 and the notice that proposed levy of penalty was issued only on 09.03.2010 ie., after very long years, which culminated with the impugned order dated 16.07.2010. Therefore, on that ground alone, the impugned order is unsustainable and therefore, the same is liable to be interfered with. 8. Per contra, the learned Additional Government Pleader (Tax) for the respondents would contend that the order impugned was passed not only under Section 22(2) of the TNGST Act, but also under Section 9(2) of the CST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said provision, as has been extracted above, no doubt, has clearly given the limitation period of five years from the date of order of the final assessment by the assessing authority. 11. The said final assessment was over by an order dated 29.04.1997, even though thereafter appeals were preferred by both sides, a further appeal was preferred by the department as against the allowed portion and the appeal got dismissed on 22.02.2006, of course, against the department, that would not entitle the department to claim the benefit of extending the five years limitation period or switch over the five years limitation period from the date of final assessment order to the date of disposal of the further appeal by the appellate Tribunal. If thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and reassessment and levying penalty are to be dealt with, as has been contemplated under Section 22(2) of the TNGST Act. In fact, it was done only under the procedure contemplated under the TNGST Act, that is the reason why Section 22(2) was specifically invoked. When section 22(2) is invoked and by which, the present impugned order has been passed levying penalty against the petitioner, certainly, the limitation point raised therein under the proviso, which has been subsequently inserted in the year 2004 shall be taken into account and the same can be treated as a mandatory one. In that view of the matter, the present order, which is impugned herein, since admittedly, initiated and passed only after the limitation period of five years ..... X X X X Extracts X X X X X X X X Extracts X X X X
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