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TMI Blog2009 (12) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... right in law in confirming the order of the Appellate Assistant Commissioner in deleting the penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, this revision has been filed. The facts: The assessee is a dealer in tin containers. For the assessment year 1996-97 she has returned total turnover of Rs. 1,96,110. For framing of the assessment, when accounts were called for and chec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such person or dealer under this Act in respect of the transaction in which he collects such amount, the assessing authority may, after giving such person or dealer a reasonable opportunity of being heard, by order in writing impose upon him by way of penalty, a 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has collected tax in accordance with the provisions of the Act. Therefore, the collection of tax by the appellant could not be considered in contravention of the provisions of sub-section (1) of section 22. Therefore, penalty could not be levied under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959. Hence, the penalty of Rs. 10,424 levied by the learned assessing officer is not in orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The fact remains that a sum of Rs. 9,999 has been collected towards tax and surcharge and that amount, which the assessee is not entitled to retain, has to be paid over to the Government. That is precisely the reason for imposition of 100 per cent penalty under section 22(2) of the Act. Neither the first appellate authority nor the Tribunal has given a factual finding that the said amounts collec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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