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TMI Blog2015 (2) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 refers to imposing of 2% on account of probable increase in sales. When the Department had chosen to proceed against the petitioner for violation of Section 63, they cannot impose fine of 2% to the taxable turnover - the matter is remitted to the authority for consideration of the case on merits afresh and in accordance with law. Petition disposed off. - W.P.No.4158 of 2015 and M.P.No.1 of 2015 - - - Dated:- 18-2-2015 - S. Vaidyanathan, J. C. Subramanian for the petitioner. Kanmani Annamalai, Additional Government Pleader (T), for the respondent. ORDER Petitioner has come forward with the aforesaid prayer. 2. The case of the petitioner is that inspection was conducted by the Enforcement Wing and thereafter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts Act, 1949 (Central Act 38 of 1949) or a cost accountant as defined in the Cost and Works Accountants Act, 1959 (Central Act 23 of 1959). Section 63(2) If such registered dealer fails to get his accounts audited and submit a report of such audit within the prescribed period, as required in sub-section (1), the Assessing authority may, after giving a reasonable opportunity of being heard, direct such registered dealer to pay by way of penalty of sum of rupees ten thousand, in addition to any tax payable, in respect of the said period: Provided that, this section shall not apply to the departments of Central and State Governments, local authorities, the railway administration as defined under the Railways Act, 1989 (Central Act 24 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e their letter dated 19.12.14, the dealers have not filed any objection and the proposals are confirmed. 6. Heard both sides. 7. Admittedly, the petitioner has sought for time and he has not given any reply in detail. The respondent is unable to refute the contention. A reading of section 63-A makes it very clear that levy of 2% of the reported taxable turnover on the petitioner is not mentioned in section 63-A of the Act. The notice dated 7.11.2014 refers to imposing of 2% on account of probable increase in sales. 8. When the Department had chosen to proceed against the petitioner for violation of Section 63, they cannot impose fine of 2% to the taxable turnover. That apart, the petitioner has also not submitted their objections ..... X X X X Extracts X X X X X X X X Extracts X X X X
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