9911796707
TMI Blog2015 (9) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act (KVAT Act), for the years 2010-2011 and 2011-2012 respectively. On failure of the appellant to respond to the said notices, Exts. P3 and P3 (a) orders of assessment were issued confirming the proposal, completing the assessment and imposing penalty. Exts.P3 and P3(a) orders were also challenged in the writ petition. 2. While dismissing the writ petition, the learned Judge recorded that the appellant wanted to avail statutory remedy of appeal against Exts. P3 and P3 (a). Hence it was directed that if the petitioner files appeals against those orders within 10 days of the judgment, that will be entertained ignoring the delay involved. 3. Before the Single Judge it was contended that the power to impose penalty under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel placed much reliance on a Division Bench decision of this court in State of Kerala vs. Jayan Medical Store (1980 (45) STC 156). Interpreting the provisions in section 19(2) of the Kerala General Sales Tax Act, which is in para materia, it was observed that, sub section (2) requires that the imposition of penalty must be "in making the assessment under sub section (1)". On the facts of the said case it was observed that the assessment was completed only by the appellate authority and by virtue of consequential revised order issued by the assessing authority. The notice for imposition of penalty was issued only after termination of the process of assessment. It is held that in such circumstances the proceedings for imposition of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion in a comprehensive sense so as to take in the idea of, simultaneity as as well as an action that closely follows. Viewed in this light, sub section (2) of section 14 has to be interpreted to mean that the direction to pay penalty has to be given after the assessment is made, and not necessarily at the point of time the assessment is made, is the finding. 7. Crucial aspect needs consideration is as to whether penalty under section 25(3) read with section 67 of the KVAT Act can be imposed only after completion of the assessment under section 25(1). The provision says that it can be imposed if the assessing authority is satisfied that the escape from assessment was due to willful non-disclosure of the assessable turn over by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
