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TMI Blog1977 (10) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the appeal taken by the assessee before it from the order of assessment by the assessing officer passed for the second time, after he reopened the earlier assessment, by which he imposed a penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959, requires to be revised under section 38 of the same Act. The section speaks of erroneous decision of a question of law or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been omissions of sales in the bills 8, 9, 12, etc. It is admitted that slip No. 86 contains sales of empty tins. The entries made in the chittal cannot be proved that the transactions contained in the chittal have already been brought to accounts. The outstandings of such unaccounted transactions is admitted to have been effected for Rs. 24,034.95. The purchase of blackgram, etc., are also admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal memo, when the assessing officer was asked to offer his remarks on the grounds of appeal, he has not chosen to state anything as regards the contention of the appellant. I therefore find that there is no finding by the assessing officer on record that the escapement of turnover was as a result of an overt culpable act on the part of the appellant. In the absence of such a finding, I am u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld indicate that the assessee has got the mental element which is called mens rea and that is insisted by the section by the use of the words "wilful non-disclosure of assessable turnover". It may be that it is often difficult to establish this element when the penalty is imposed; but that is of no moment, for, penalty can be imposed under section 16(2) if the ingredients of the section are made o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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