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TMI Blog2015 (9) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... d notice should also contain details of amount of arrears, due date of payment, date of payment, number of days delay and penalty payable – Without issuing such notice as contemplated under circular, respondent has straightaway passed impugned proceedings, which is not correct – Therefore, impugned orders passed in violation of said circular, cannot be sustained – Petitioner directed to submit their reply by treating impugned proceedings as show-cause notices – Decided in favour of petitioner. - W. P. Nos. 9498, W. P. Nos. 9499, W. P. Nos. 9500 of 2014, M. P. Nos. 1, M. P. Nos. 2 of 2014 - - - Dated:- 2-4-2014 - B. RAJENDRAN J. C. Baktha Siromoni for the petitioner. Kanmani Annamalai, Additional Government Pleader, for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in it has been mentioned as follows: 5. Notice shall always be issued before imposing penalty. Though penalty under section 24(3) is automatic, issue of notice is desirable since there may be disputes on the actual amount of arrears, number of days of delay and the calculation of penalty. The notice to levy penalty shall contain the details of amount of arrears, due date for payment, date of payment, number of days delay and the penalty payable. From the reading of the said circular, it is clear that before imposing penalty, notice has to be issued to the assessee and the said notice should also contain the details of amount of arrears, due date of payment, date of payment, number of days delay and the penalty payable. In the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks time to submit his explanation and on receipt of such notice, the respondent is directed to consider the same and proceed further in the matter in accordance with law. If the impugned orders are found sustainable after fresh orders are passed, the same may be enforced. Till fresh orders are passed as stated above the impugned orders shall not be enforced. In such circumstances, I am of the view that the impugned orders passed in violation of the said circular, cannot be sustained. Accordingly the impugned orders are quashed. The petitioner is directed to submit their reply by treating the impugned proceedings as show-cause notices, within a period of three weeks from the date of receipt of a copy of this order. Thereafter, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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