9911796707
TMI Blog2006 (1) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ay 3, 2002 and February 14, 2003 called upon the petitioner to file objections to the proposal to levy tax on the sale of REP licence for a sum of Rs. 9,29,531 at four per cent and also levy of penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 (in short, the TNGST Act ) at 150 per cent. In response to the proposal to levy penalty, the petitioner by reply dated March 31, 2003 while expressing their financial position sent a sum of Rs. 20,000 towards tax liability and requested for waiver of penalty. After taking note of the objections, the assessment order has been passed. That order was put in issue before the Special Tribunal. On the Special Tribunal rejecting the original petition the present writ petition is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been placed before this court, it is manifestly made clear that the assessment order dated March 31, 2002 has been served on the petitioner on April 22, 2003 and the same has been received by affixing the seal of the company on the said date. Hence the contention of the counsel that the assessment order has not been served, cannot be accepted as it is against the facts. Certain documents have been annexed in the typed set of papers which has been relied on for the purpose of this case, particularly page No. 2 of the typed set of papers. The reply dated May 29, 2002 has been filed as if it is a reply to the pre-assessment notice dated May 3, 2002. On verification of the original file, no such reply is available. On the other hand a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the Act. Admittedly, in this case two pre-assessment notices dated May 3, 2002 and February 14, 2003 has been served on the petitioner and the reply has also been given by the petitioner on the last date, i.e., on March 31, 2003. Considering the reply, the assessment has been made and penalty has been imposed for which the statutory provision empowers the assessing authority under section 12(3)(b) of the TNGST Act. The contention of the learned counsel appearing for the petitioner that as the materials are available in the books of account and if it is called for there is no necessity for levying penalty and any such levy would also be against the statutory provisions cannot also be countenanced on the simple ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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