9911796707
TMI Blog2009 (4) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... unal dated July 10, 2001 made in T.A. No. 473 of 2000 is canvassed in this appeal by formulating question of law as under: Whether the Tribunal was right in law in upholding the order of the assessing officer, which failed to appreciate the tax recoupment of controlled commodity under the provisions of section 22(1) of the Tamil Nadu General Sales Tax Act, 1959, read with section 9(2) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce cannot be treated as excess collection. That explanation given by the assessee has not been accepted by any of the authority under the Act including the Tribunal. The correctness of the case is now canvassed before this court. The learned counsel for the petitioner reagitated what is stated by the assessee in respect of the commodities, the price of which is controlled by separate law. He fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sum, which shall be (i) where the excess amount has been collected in the bona fide belief that it had to be collected, one hundred per cent of the amount collected; (ii) where the excess amount has been collected wilfully and knowing that it was not due to be collected, one hundred and fifty per cent of the amount collected: Provided that no proceedings under this sub-section shall be c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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