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TMI Blog2014 (9) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of escaped turnover as has been rightly held by the Tribunal. The Tribunal has given a detailed analysis and arrived at the reasoning as above and we find no ground to interfere with the said decision of the Tribunal. - There is no question of law, much less substantial question of law arising for consideration in this revision - Decided against Revenue. - T. C. (R) No. 37 of 2014 - - - Dated:- 3-9-2014 - The Honourable Mr. Justice G. M. Akbar Ali,JJ. For the Petitioner : Mr. Jaya Prathap, AGP (Taxes) ORDER (Delivered By R. Sudhakar, J.) The above tax revision is preferred by the Department aggrieved against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai in T.A. No.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act, invocation of Section 27 (1) (a) and, consequently, Section 27 (3) does not arise. In coming to the said conclusion, the Tribunal held as follows :- 10. It is seen from the order dated 21.3.2013 of the Assistant Commissioner (CT) (FAC), that the Assessing Officer had not specified as to under which section the assessment was made (i.e.) whether he had passed the original assessment order accepting the returns filed by the assessee under Section 22 (2) of the Tamil Nadu Value Added Tax Act, 2006 or under Section 22 (4) of the Act to the best of his judgment or the revision of assessment under Section 27 (1) (a) of the Tamil Nadu Value Added Tax Act, 2006, estimating escaped turnover. From the perusal of assessment file, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not arise. For the order passed under Section 22 (2) of the Act, there is no provision for levy of penalty inasmuch as, the Assessing Officer, under Section 22 (2) has to accept the returns filed by the dealer/assessee and every such dealer shall be deemed to have been assessed for that year. Only in case where if there is no return submitted by the dealer of the return filed is incomplete or incorrect, the Assessing Officer shall pass order to the best of judgment under Section 22 (4) of the Act and for that assessment, only penalty is leviable under Section 22 (5) of the Act. Even if we treat the impugned original assessment order as one passed under Section 22 (4) (i.e.) best of judgment assessment, the levy of penalty in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such enquiry as it may consider necessary. ********* (3) In making an assessment under clause (a) of sub-section (1), the assessing authority may, if it is satisfied that the escape from the assessment is due to wilful non-disclosure of assessable turnover by the dealer, direct the dealer, to pay, in addition to the tax assessed under clause (a) of sub-section (1), by way of penalty a sum which shall be (a) fifty per cent of the tax due on the turnover that was wilfully not disclosed if the tax due on such turnover is not more than ten per cent of the tax paid as per the return; (b) one hundred per cent of the tax due on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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