2009 (10) TMI 875

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..... y Commissioner (C. T.), Coimbatore Versus VSR. Ramaswami Chettiar and Bros. [1975 (8) TMI 114 - MADRAS HIGH COURT], where it was held that under section 16(2) of the Act, the assessing authority has no jurisdiction to impose penalty by a separate and independent order - petition allowed - decided in favor of assessee. - Writ Petition No. 19896 of 2009 - - - Dated:- 22-10-2009 - CHITRA VENKATARA .....

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..... tice was issued on April 20, 2009 proposing to levy penalty under section 16(2)(d) of the TNGST Act. The petitioner objected to the same having regard to the provisions of section 16(2) of the Act that a penalty could be levied only when there is a wilful non-disclosure and the assessment itself based on the book turnover, there could be no ground for treating it as a wilful nondisclosure to attra .....

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..... onal Government Pleader (Taxes) appearing for the respondent. The decision of this court Deputy Commissioner (C.T.), Coimbatore v. V.S.R. Ramaswami Chettiar and Bros. reported in [1976] 38 STC 382 clearly holds that under section 16(2) of the Act, the assessing authority has no jurisdiction to impose penalty by a separate and independent order. Even if a statute has brought in a new section .....

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