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TMI Blog2009 (7) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act can be made. Therefore, since in the present case, the assessment relates to the period 1994-95 and inasmuch as the period was subsequent to May 27, 1993, there is no scope to invoke section 12(3)(b) of the Act as it is not a case of best judgment assessment. Thus levy of penalty imposed in the assessment order dated May 31, 1996, as confirmed by the appellate authorities, deserves to be set aside. Appeal partly allowed. - Tax Case No. 1979 of 2006 - - - Dated:- 22-7-2009 - IBRAHIM KALIFULLA F.M. AND RAJENDRAN B., JJ. ORDER:- The order of the court was made by F.M. IBRAHIM KALIFULLA J. This revision arises out of the order of the Tribunal dated October 7, 1999 passed in T. A. No. 210 of 1999. The challenge is in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inally granted under G.O.P. No. 2280 dated April 30, 1973. Though the learned counsel for the petitioner would contend that the supplies effected to the District Leprosy Officer would in turn be distributed to various centres including the centres for whom specific exemption was granted in G.O.P. No. 2280 dated April 30, 1973, we are not in a position to accept such a contention raised on behalf of the petitioner. We had the advantage of referring to G.O.M.S. No. 634 Health and Family welfare Department dated June 11, 1992, by which central purchase system and constitution of central purchase committees came to be made by the State Government. In clause (vii) and clause (ix) of the said Government Order, the central purchase system and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government order or other directives of the State Government placed before the assessing authority or the appellate authorities including the Tribunal to the specific effect that the supplies to the District Leprosy Officer were in turn distributed to any of the institutions mentioned in G. O. P. No. 2280 dated April 30, 1973, no fault can be found with the conclusion of the lower authorities in holding that such supplies to the value of Rs. 6,18,126.60 were as a matter of fact, a sale effected to the Department of the Government. We are not therefore inclined to interfere with the said conclusion of the Tribunal. As far as the dispute raised relating to the sum of Rs. 3,77,389 is concerned, here again that was a consignment sale effecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1979 to May 27, 1993, the levy of penalty even in cases of assessment under section 12(1) of the Act can be made. Therefore, since in the present case, the assessment relates to the period 1994-95 and inasmuch as the period was subsequent to May 27, 1993, there is no scope to invoke section 12(3)(b) of the Act as it is not a case of best judgment assessment. In other words, in the case on hand, the sales turnover was duly disclosed and the assessee only claimed exemption from the payment of tax on the ground that it was entitled for the said exemption under G. O. P. No. 2280 dated April 30, 1973, which was not accepted by the assessing authority as well as the appellate authorities. Therefore, the levy of penalty imposed in the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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