1984 (6) TMI 213

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..... the South Central Railway. Prior to the year 1978 he was not an assessee or a registered dealer on the rolls of the department. He had never submitted any returns as he was not liable to pay tax. On the information obtained from the South Central Railway, Vijayawada, the Commercial Tax Officer, Vijayawada, assessed the appellant on the turnover of stone ballast supplied to the South Central Railw .....

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..... le the return. The Commercial Tax Officer declined to accept the above explanation. He held that the assessee would have escaped tax had it not for the information gathered from the South Central Railway. He therefore drew the inference that the default committed by the assessee was deliberate and levied penalty under section 14(8)(a) of the Act. The penalty levied was twice the amount of tax. .....

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