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TMI Blog2015 (9) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessable turn over by dealer – Satisfaction can be arrived either on completion of assessment or during course of assessment as made for finalising best judgment assessment – It cannot be said that there was any bar against imposition of penalty only when there was wilful non-disclosure of assessable turnover – None of legal precedents persuade this to be accepted – Therefore no reason to interfere with judgment impugned – Appeal dismissed – Decided in favour of Assesse. - W. A. No. 2251 of 2012 - - - Dated:- 22-5-2014 - JOSEPH K. M. AND ABDUL REHIM C. K., JJ. Harisankar V. Menon, Smt. Meera V. Menon and Mahesh V. Menon for the appellant. Bobby John, Government Pleader, for the respondents. JUDGEMENT Appeal is against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come to the conclusion that there has been wilful non disclosure. In such case the Act does not contain any bar in issuing either a composite notice or a composite order, is the finding. It is aggrieved by the said finding this appeal is preferred. 4. An illustration of section 25(3) would be beneficial, which is extracted below:- (3) in making an assessment under sub section (1), the assessing authority may, if it is satisfied that the escape from 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 sub-section (1), a penalty as provided in section 67. Provided that no such penalty shall be imposed unless the dealer affected has had a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... later decision in Hema V. Kumar vs. Additional Sales Tax Officer-II, Attingal and others (1993 (1) KLT 374) while referring to Jayan Medical Stores case (cited supra) observed that, the case decided by the Division Bench was purely on the facts and circumstances and hence any notice for imposition of penalty issued within a reasonable time of finalising the assessment was held as valid. 6. Learned counsel had also pointed out a Full Bench decision of the High Court of Andhra Pradesh in Mahaveer Bangles vs. Commercial Tax Officer, Tarapet, Vijayawada (93 STC Vol. 91 page 168). While interpreting section 14(2) of the Andhra Pradesh General Sales Tax Act it is held that there is no legal bar to have simultaneous levy of penalty. But concl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssable turn over. The contention that only after finalisation of the assessment the assessing authority can arrive at a conclusion regarding wilful non-disclosure of assessable turn over, cannot be accepted. None of the legal precedents cited by the petitioner will persuade this court to accept such a contention. Therefore we find no reason to interfere with the judgment impugned. 8. In the result the writ appeal fails and the same is hereby dismissed. 9. However it is noticed that the learned judge was inclined to permit the petitioner to file appeal against Exts. P3 and P3(a) orders within 10 days of the judgment. The said time limit prescribed will remain further extended for a period of 10 days from today. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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