9911796707
TMI Blog1996 (3) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... d the following question of law has been referred by the Board of Revenue for answer by this Court: "Whether, under the facts and circumstances of the case, the Board of Revenue was justified in setting aside the remand order of the Appellate Deputy Commissioner as unjustified and improper, while the case was remanded by the first appellate authority for recalculation and reimposition of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Appellate Deputy Commissioner accordingly remanded the case to the assessing officer for re-determination of the penalty as it is admitted that the assessee failed to deposit the tax as required by law. 3.. Aggrieved by order dated December 8, 1987, of the Appellate Deputy Commissioner, the assessee approached the Board of Revenue, which set aside the order of the first appellate court and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of tax in the manner prescribed under sub-section (2) of section 22 or to furnish his return under sub-section (1) or revised return under sub-section (2) for any period in the manner and by the date prescribed thereunder or while furnishing the return fails to furnish along with the return the proof of payment as required by sub-section (1-A); (c) if a registered dealer fails to furnish return, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 and where no tax is payable, a sum not exceeding five hundred rupees; (b) where the period of default covers a period less than a month, the amount of penalty payable in respect of such period at any of the rates specified in sub-clause (a) shall be computed proportionately; (iii) in the cases referred to in clause (c), a sum not less than 25 per cent and not exceeding 40 per cent of the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Revenue is also misleading. Be that as it may, the Appellate Deputy Commissioner has rightly remanded the case to the assessing authority to redetermine by proper calculation the amount of penalty leviable under section 17(3)(i) and (ii) of the Act. Thus, we answer this reference in favour of Revenue and against the assessee and direct the assessing authority to redetermine the amount of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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