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TMI Blog2016 (8) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... G.P.,(Pondy) ORDER Heard Mr.K.V.Subramanian, learned Senior counsel assisted by Mr.R.Jagadeesan, learned counsel for the petitioner and Mr.M.Govindaraj, learned Government Pleader (Pondicherry) appearing for the respondents and with the consent of either side, the writ petition is taken up for final disposal. 2. The petitioner who is a registered dealer under the provisions of the erstwhile Pon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed under the erstwhile Pondicherry General Sales Tax Act, 1967 for the assessment year 1999-2000, dated 12.01.2001. 3. The petitioner had put to challenge the order of assessment in W.P.No.2991 of 2001, stating that the notification issued by the Government of Puducherry dated 21.09.1996 levying turn over tax as illegal and void and consequently, the assessment have to be set aside. The writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel appearing for the petitioner submitted that unless there is willful suppression, the question of levy of penalty will not arise. That apart, there was no such proposal when they issued a notice dated 11.10.2011. 5. The learned Government Pleader (Pondicherry) appearing for the respondent referring to sub-section 3 of Section 27 of the Act submitted that the penalty which is payable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o interfere with the impugned order. However, this court does not propose to foreclose the petitioner's rights, as the petitioner has an effective alternative remedy under the provisions of the Act and the petitioner can file a revision under Section 45 of the Puducherry Value Added Tax Act, 2007. 7. Accordingly, the writ petition is dismissed as not maintainable, leaving it open to the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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