9911796707
TMI Blog1983 (2) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... mon order of the Sales Tax Appellate Tribunal. The assessment year concerned is 1962-63. The petitioner is a dealer in fertilisers and cement. On 19th July, 1963, his premises were inspected and certain incriminating material was seized. For the said assessment year, the total turnover was determined at Rs. 4,05,520 which included the turnover added on the basis of the seized material. Penalty was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order under revision, the Tribunal dismissed the appeals. Of the two T.R.Cs., one pertains to the assessment and the other to the levy of penalty. Shri S.R. Ashok, the learned counsel for the petitioner, contended in T.R.C. No. 19 of 1980 that the Tribunal has ignored the partial relief which was granted by the first appellate authority by its order dated 16th January, 1970, and that, in any ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or any part of the turnover of business of a dealer has escaped assessment to tax, or has been under-assessed, or assessed at too low a rate, or where the licence fee or registration fee has escaped levy or has been levied at too low a rate, the assessing authority may, at any time within a period of four years from the expiry of the year to which the tax or the licence fee or registration fee r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such enquiry as he considers necessary." It must however be remembered that in determining the quantum of penalty, the conduct and the attitude of the assessee are relevant. The levy of penalty and that too, at the maximum rate is not automatic nor a matter of course. In view of the fact that there is no finding of wilfulness or contumaciousness on the part of the petitioner, we are of the opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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