9911796707
TMI Blog2013 (7) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to the patent illegality on account of absence of jurisdiction as per the proviso as it stood during the relevant assessment year - Order of Tribunal set aside - Decided in favour of Assessee. - Tax Case (Revision) Nos.28 and 392 of 2011 - - - Dated:- 12-6-2013 - Chitra Venkataraman And K. B. K. Vasuki,JJ. For the Petitioner : Mr. C. Venkataraman For the Respondent : Mr. Haribabu Spl. Government Pleader ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The assessee is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1985-86 and 1986-87 raising the following questions of law :- T.C.(R).No.28/2011:- 1. Whether the findings of the Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Whether the Sales Tax Tribunal, being the final fact finding authority, was justified in allowing the appeals filed by the State without assigning reasons as to how the first appellate authority went wrong in holding that collection of deposits by the manufacturer did not amount to unauthorized collection of sales tax ? (ii) Whether the Sales Tax Tribunal ought to have held that the proceedings levying penalty are barred by the period of limitation of 5 years fixed under Section 22, as it then stood, and hence the levy of penalty is without jurisdiction and unjustified on facts and law ? 2. The assessee herein is a dealer in Airconditioners, Refrigerators and Stabilizers etc., In respect of the turnover relating to works contract, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 22(2) of the Act, as it existed then and submitted that the admitted fact is that penalty was levied under Order dated 30.11.1998 in respect of the assessment years 1985-86 and 1986-87. Considering the proviso that the jurisdiction to levy penalty is given as five years from the expiry of the year in which the amount had been collected to, the entire proceedings of the Appellate Authority was beyond jurisdiction and hence, liable to be set aside ; consequently, the orders of the Sales Tax Appellate Tribunal is totally against the provision and liable to be set aside. He pointed out that leaving aside the merits of penalty levied, when the jurisdiction itself is not there on the expiry of the five year period from the expiry of the ye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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