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TMI Blog1976 (4) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... nover as Rs. 14,23,743.98 and also imposed a penalty of Rs. 1,500 under section 12(3) of the Tamil Nadu General Sales Tax Act. On appeal to the Appellate Assistant Commissioner (Commercial Taxes), Coimbatore, the taxable turnover was re-fixed, making an addition of 71 per cent to the taxable turnover as per accounts, but the penalty was sustained. Against this order of the Appellate Assistant Commissioner, the assessee preferred an appeal to the Tribunal. The Tribunal by the impugned order sustained the assessment to tax but deleted the penalty levied by the authorities on the ground that compounding fee has already been collected from the assessee and, therefore, the collection of penalty under section 12(3) of the Act would constitute dou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s turnover submitted in the prescribed manner within the prescribed period. Sub-section (2) of section 12 says: "If no return is submitted by the dealer under sub-section (1) within the prescribed period, or if the return submitted by him appears to the assessing authority to be incomplete or incorrect, the assessing authority shall, after making such enquiry as it may consider necessary, assess the dealer to the best of its judgment Sub-section (3) of section 12 provides "In addition to the tax assessed under sub-section (2), the assessing authority may, in the same order of assessment passed under sub-section (2), or by a separate order, direct the dealer to pay a penalty not exceeding one and a half times the amount of tax due on the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. There is no question of any double taxation or double penalty. The provision contained in section 12(3) in respect of the imposition of penalty is in relation to failure to submit true and proper returns and, on the other hand, the collection of compounding fee is with reference to the failure to maintain true and correct accounts as required by section 40 of the Act. Consequently, the collection of compounding fee was with reference to an independent contravention of the Act while the imposition of penalty was with reference to an entirely different violation of the provision of the Act. In such a situation, there is no scope for invoking any theory of either double taxation or double penalty. We may also point out that the Tribunal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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