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TMI Blog2017 (5) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal though confirmed the demand of tax and interest, however, has deleted the penalty levied under section 45(6) of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the Act" for short), the State has preferred the present Special Civil Application under Article 226/227 of the Constitution of India. 2.00. That for the period of 2002-2003, the assessing authority raised demand of Rs. 4445/-. The revisional authority took the assessment order under suo-motu revision and raised demand to Rs. 73,12,095/- (including the tax liability, interest and penalty). 2.01. Feeling aggrieved by the order passed by the revisional authority, the dealer preferred revision application before the learned tribunal. That by the impugned judgement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue whether the revisional authority can levy penalty under section 45(6) of the Act is now not resintegra in view of decision of the Division Bench of this Court in the case of Ridhhi Siddhi Gluco Biols Ltd. Versus State of Gujarat, in Tax Appeal No.1908 of 2009. It is submitted that in the aforesaid decision the Division Bench of this court has specifically observed and held that the penalty under section 45(6) of the Act is mandatory and therefore, the revisional authority can impose penalty for the first time in the revisional proceedings. 4.02. Mr.Pranav Trivedi, learned Assistant Government Pleader appearing on behalf of the State has further submitted that the learned tribunal has materially erred in reducing the interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Ridhhi Siddhi Gluco Biols Ltd. (supra), the impugned order passed by the learned tribunal deleting penalty under section 45(6) of the Act cannot be sustained and the same deserves to be quashed and set aside. 5.02. Now, so far as the order passed by the learned tribunal restricting interest charged under section 47(4A) of the Act for the period of 36 months only is concerned, considering sub-clause (vi) of section 47(4A) of the Act, it cannot be said that the learned tribunal has committed any error in restricting interest charged under section 47(4) of the Act for the period of 36 months only. Under the circumstances, challenge to the aforesaid fails. 6.00. In view of the above and for the reasons stated above, present petition s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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