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TMI Blog1985 (9) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... lliengence Officer, Agricultural Income-tax and Sales Tax, Kasaragod levied a penalty of Rs. 3,905.70 which represented half the value of the copra found to have been not accounted for. Aggrieved by exhibit P3, a revision was filed; and that is seen to have been disposed of by exhibit P6 order dated 3rd July, 1979 by the 3rd respondent, the Board of Revenue (Taxes), Trivandrum. 2.. Sri P.A. Moha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler a reasonable opportunity of being heard, by order, direct the payment of a penalty, not exceeding fifty per cent of the value of the goods not accounted for, as may be fixed by such officer". 3.. The submission made by the counsel for the petitioner is that entry 54 in List II of Schedule VII to the Constitution did not empower the State Legislature to make a provision of this nature in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and one decision of the Supreme Court have been cited before us to press the contention that before the tax is levied, penalty could not be imposed. They were all cases where the penalty leviable was related to the tax that was imposable or imposed. In such cases it is only natural that before taxable event is identified and quantum of tax determined; the penalty could not be levied. That is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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