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TMI Blog2013 (11) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... invoke penalty in view of Section 23 on the violation of Form XVII. Thus, we reject the prayer of the assessee as to the jurisdiction of the Joint Commissioner under Section 34 of the Tamil Nadu General Sales Tax Act to give such directions to the Assessing Officer as regards initiation of penal proceedings - Decided against assessee. - Tax Case (Appeal) No. 2011 of 2008 - - - Dated:- 25-9-2013 - Chitra Venkataraman And T. S. Sivagnanam,JJ. For the Appellant : Mr. R. Vasumithran for Mr. N. Inbarajan For the Respondent : Mr. Manohar Sundaram, AGP (T) JUDGMENT (Judgment of the Court was delivered by Chitra Venkataraman,J.) This Tax Case (Appeal) is filed by the assessee as against the order of the Joint Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. Finding the order erroneous, the Joint Commissioner invoked the suo motu revisional powers and accordingly issued notice. 3. The assessee resisted the proposal by placing reliance on the decision cited above. After hearing the assessee, the Joint Commissioner pointed out that the decision reported in (1977) 40 STC 310 (Elgi Equipments Private Limited V. State of Tamil Nadu) was reversed by the Full Bench of this Court in the decision reported in (1996) 101 STC 126 (Madras Electricial Conductors (P) Ltd. V. State (Mad), wherein this Court had held that the Explanation to Section 3(3) provided that for the purpose of Section 3(3), component part means an article which forms an identifiable constituent of the finished product, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the Joint Commissioner lays only in so far as the order passed by the Appellate Authority, which was prejudicial to the interests of the Revenue. Even on merits, he submitted that there is no case for levy of penalty. 5. Heard learned counsel appearing for the assessee and the learned counsel appearing for the State and perused the materials placed before this Court. 6. As far as the jurisdiction of the Joint Commissioner under Section 34 of the Tamil Nadu General Sales Tax Act is concerned, he can on his own motion call for and examine an order passed under section 4-A, section 12, section 12-A, section 15 or sub-section (1) or (2) of section 16 or an order passed by the Appellate Assistant Commissioner under sub-section (3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. Except for this limitation, we do not find there exists any limitation for us to read into the authority of the Joint Commissioner to revise or modify or set aside the order or proceedings and to pass such orders therefor. 8. It is not denied by the assessee that in the course of the proceedings before the Appellate Assistant Commissioner, the Revenue appealed to the first Appellate Authority to consider the invoking of Section 23 of the Tamil Nadu General Sales Tax Act. The assessee did not produce any material, except to the extent on merits, to hold that penalty cannot be levied. This was so based on the decision reported in (1977) 40 STC 310 (Elgi Equipments Private Limited V. State of Tamil Nadu). Accepting the said decision, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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