9911796707
TMI Blog1972 (6) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue setting aside the assessments made against the appellant for the assessment years 1962-63 and 1963-64 under section 12(2) of the Tamil Nadu General Sales Tax Act, 1959, directing the assessing authority to pass fresh orders of assessment as also orders regarding the penalty. The assessee in this case has been doing business in foreign goods like ready-made garments, biscuits, Horlicks, so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not consider the question as to whether the order for levy of penalty should be made in respect of these two years under section 12(3) of the Act. But the assessing authority issued a notice on 1st March, 1965, proposing to levy a penalty at 1 1/2 times of tax levied in respect of both these years, and after hearing the objections from the assessee, he confirmed the proposal to levy the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty. The learned counsel for the appellant in this case contends before us that the Board of Revenue is not justified in setting aside the order of assessment passed under section 12(2) only with a view to enable the assessing authority to invoke the power under section 12(3), which he had not done when making the assessment. According to the learned counsel, unless the Board finds some ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e legal, and, therefore, they cannot be set aside merely on the ground that the assessing officer overlooked the provisions of section 12(3) and failed to exercise that power while making the assessments. We cannot, therefore, agree with the Board of Revenue in setting aside the orders of assessment in this case for the reasons set out above. The tax case is, therefore, allowed, but under the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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