9911796707
TMI Blog1990 (10) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... alty under section 7AA of the Rajasthan Sales Tax Act, 1954 (hereinafter to be called "the Act"), for failure to file quarterly returns cannot again be imposed while passing final assessment order under section 10 of the Act if it had earlier been imposed while passing provisional assessment order under section 7A of the Act. The facts of the case giving rise to this revision petition may be summa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated December 31, 1986. The assessee filed an appeal against the order dated May 12, 1986 and December 31, 1986 on the ground that penalty under. section 7AA of the Act cannot be imposed twice for not filing the same quarterly return, one during the provisional assessment under section 7A and the other during the final assessment under section 10 of the Act. The learned Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of section 7AA of the Act redundant and otiose. There is no force in the revision petition. It is well-settled law that penalty and tax have distinct and separate concepts, penalty proceedings and assessment proceedings are independent and these proceedings are quasi-criminal in nature. Penalty for the failure to file returns can be imposed under section 7AA of the Act even aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... precedent for imposition of the penalty under section 7AA of the Act. Admittedly, it is not the case of the petitioner that such a finding was recorded while passing the order imposing penalty under section 7AA either provisionally or finally. There is also nothing on the record to indicate that an opportunity of hearing was given to the assessee before imposing this penalty. As such the order da ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
