9911796707
TMI Blog1981 (12) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... urn the petitioner also paid sales tax, surcharge and additional tax amounting to Rs. 66,698. On receipt of the revised return, the first respondent passed an order dated 31st August, 1981, under section 24(3) of the Tamil Nadu General Sales Tax Act stating that the petitioner should have paid the amount of tax for December, 1977, on or before 25th January, 1978, and since the payment has been delayed from 25th January, 1978, to 28th July, 1981, the petitioner has to pay a penalty of Rs. 57,360 under section 24(3) of the said Act. The petitioner has now challenged the said communication dated 31st August, 1981, received from the first respondent. As against the impugned proceedings dated 31st August, 1981, the petitioner has got a right o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of each case, naturally under section 274(1) a reasonable opportunity of being heard has been given to the assessee. But in this case section 24(3) of the Act however does not give any discretion to the assessing authorities in the matter of levy of penalty. Therefore no purpose is served in giving an opportunity to the petitioner to put forward his objections. Section 24(3) of the Act is as follows: "If the tax assessed under this Act or any instalment thereof is not paid by any dealer or person within the time specified therefor in the notice of assessment or in the order permitting payment in instalments, the dealer or person shall pay by way of penalty, in addition to the amount due a sum equal to a sum calculated at the rate of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the effective recovery of the tax assessed. Section 24(3) is therefore quite valid and enforceable. The writ petition is therefore dismissed. The petitioner is, however, given liberty to approach the revisional authority under section 33. The learned counsel for the petitioner says that any revision filed before the Deputy Commissioner of Commercial Taxes now will be out of time. It cannot be disputed that the time taken by the petitioner for prosecuting the writ petition should have to be excluded. Even if there is any delay the petitioner can move the Deputy Commissioner for condonation of the delay and the Deputy Commissioner will consider the question of condonation of the delay, if any, in filing the revision sympathetically a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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