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TMI Blog2007 (9) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... made in CST. No. 819523/2003-04, is set aside insofar as it relates to the levying of penalty of ₹ 75,600 on the petitioner, under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959. - Writ Petition No. 28733 of 2007 - - - Dated:- 6-9-2007 - JAICHANDREN M. , J. ORDER:- M. JAICHANDREN J. Mr. R. Mahadevan, learned Additional Government Pleader, takes notice for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which it had to pay sales tax. It has been further submitted that the petitioner was under the bona fide impression that collection of lease charges by leasing out cranes would not fall under the ambit and scope of the sales tax laws and therefore, it did not pay any tax on the same. When it was pointed out that the petitioner was liable to pay sales tax on the amount collected as lease charges, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even before the issuance of the show cause notice, the respondent does not possess the power to levy the penalty. In case of escaped assessment of tax, the respondent does not possess the power to levy penalty, unless it is shown that the non-payment of tax is due to wilful nondisclosure of the assessable turnover by the dealer. Unless the respondent could show that the assessee had wilfully avoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amil Nadu General Sales Tax Act, 1959. The learned counsel appearing for the petitioner had also relied on a decision of the apex court made in Dilip N. Shroff v. Joint Commissioner of Income-tax [2007] 291 ITR 519, wherein the Supreme Court, while dealing with sections 55A and 271(1)(c) of the Income-tax Act, 1961, had held that imposition of penalty is not automatic. Levy of penalty is not on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r furnishing inaccurate particulars. Mr. R. Mahadevan, the learned Additional Government Pleader, appearing on behalf of the respondent has not refuted the contentions raised on behalf of the petitioner. In view of the submissions made by the learned counsel appearing for the petitioner and taking note of the decisions referred to in support of his contentions, the impugned order of the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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