9911796707
TMI Blog2013 (6) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the assessee as against the order of the Sales Tax Appellate Tribunal in respect of the assessment year 1997-98. The above tax case revision was admitted on the following question of law: Whether the Sales Tax Appellate Tribunal has committed an error of law in confirming levy of penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 on the purchase turnover under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was proposed to be levied for the failure to report the turnover. As indicated, a notice was issued to the assessee. However, the assessee did not file reply, but sought for time. Ultimately, an order of reassessment was passed and levy of penalty was made. A perusal of the order of the assessment made under section 16(3) of the Tamil Nadu General Sales Tax Act revealed that there is no discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Sahib) and submitted that considering the language of section 16(2) of the Tamil Nadu General Sales Tax Act, the penalty will be levied only on wilful non-disclosure of assessable turnover. There being no finding of fact by the assessing officer on the aspect of wilful non-disclosure, no penalty could be levied. A reading of the judgment reported in [1979] 44 STC 299 (Mad) (State of Tamil Nad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e turnover. Going by the decision of this court and having perused the order of the assessment, we have no hesitation in holding that in the absence of clear finding on the aspect of wilful non-disclosure, penalty could not be levied under section 16 of the Act. In the circumstances, we have no hesitation in setting aside the order of the Tribunal, thereby cancelling the levy of penalty. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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