1974 (9) TMI 104

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..... een 1st January, 1973, and 31st December, 1973. The Commercial Tax Officer, XI Circle, who was the assessing officer, issued a notice to the petitioner to show cause as to why penalty should not be levied under the provisions of section 12B of the Act. In response to the said notice, the petitioner filed his representation before the said officer. The assessing officer thereafter passed an order .....

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..... proposed levy is confirmed and the penalty due as per the above section is Rs. 12,802.75. Issue final demand notice for the same as per Rules." It is seen from the order of the respondent (Commercial Tax Officer) extracted above, that no reason has been given by him as to why he levied the maximum penalty permissible under law. It is needless to say that such an order should contain reasons in s .....

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