9911796707
TMI Blog1995 (2) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1959, in the assessment years 1975-76 and 1978-79. In the assessment year 1975-76, penalty was levied at Rs. 1,390 for illegal collection of tax under section 22(2) of the Act. In the assessment year 1978-79, Rs. 23,175 was levied as penalty under section 22(2) of the Act. In the assessment year 1975-76, the assessee submitted that the excessive tax collected was due to the confusion prevailin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the assessment years for consideration. 2.. Aggrieved, the department is in revision before this Court in the assessment years under consideration. The learned Additional Government Pleader (Taxes) submitted that the tax was collected illegally by the assessee, in the assessment years under consideration and therefore, penalty is exigible under section 22(2) of the Act. It was further submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. The fact remains that the assessee collected excessive tax during the assessment years under consideration. It is the case of the assessee that wherever the customers were found, the excessive tax collected from them were refunded and wherever the customers were not found, the excessive tax due to them were deposited with the Government. In such a case, the assessee is not keeping the excessiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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