TMI Blog2018 (2) TMI 1546X X X X Extracts X X X X X X X X Extracts X X X X ..... tax or in other words, there was no provision enabling the applicability of Section 24(3) towards tax due, under the Act - interest cannot be demanded for belated payment on Additional Sales Tax, as there is no substantial provision in the TNAST Act itself and similarly, no penalty can be levied, as there is no charging Section under the TNAST Act to levy penalty for the relevant Assessment year. Demand do not sustain - petition allowed - decided in favor of petitioner. - Writ Petition Nos.39733 to 39745 of 2005 and W.P.M.P.Nos.42621 to 42633 of 2005 - - - Dated:- 10-1-2018 - Mr. T.S.Sivagnanam, J. For The Petitioner : Mr.K.Mani For The Respondents : Mr.M.Hariharan Additional Government Pleader ORDER Heard Mr.K.Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we paraphrase the above sections slightly they will read thus:- The provisions of the TNGST Act as they apply to tax in the said Act shall apply in relation to additional tax payable under clause (aa) of the AST Act. Similarly, the new Section (as amended by Act 14 of 2005) will read like this: The provisions of the TNGST Act as they apply to tax and interest in the said Act shall apply in relation to additional tax and interest payable under clause (aa) of the AST Act. 18. Therefore, the reference to the said Act(namely TNGST Act) in S.2(1)(b) was to the provisions of the said Act 'in relation to tax'. Nothing more. Even in Ashok Service Center, the Supreme Court had only said that the Provisions of the Principal Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of such levy. Similarly, unless there is a charging section for levy of penalty, there can be no automatic reading of the power to levy penalty. The levy of penalty cannot be sustained. We are in agreement with 2004 (136) STC 606(cited supra). In our view, therefore, we see no reason to refer the matter for reconsideration. 20. The above Judgments are squarely applicable to the case on hand. From the above Judgments, it is clear that the interest cannot be demanded for belated payment on Additional Sales Tax, as there is no substantial provision in the TNAST Act itself and similarly, no penalty can be levied, as there is no charging Section under the TNAST Act to levy penalty for the relevant Assessment year. The provisions of the TN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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