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TMI Blog2018 (11) TMI 1838X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the dealer paid tax even much prior to initiation of revision proceedings, the question would be as to whether the dealer can be directed to pay penalty under Section 27(3) of the Act - In the instant case, the dealer paid the entire tax much prior to the issuance of the revision notice i.e even at the time of inspection. The dealer, having paid the tax much prior to initiation of revision proceedings, cannot be mulcted with penalty - revision allowed. - Tax Case Revision No.5 of 2014 & MP.No.1 of 2014 - - - Dated:- 27-11-2018 - Mr. T.S.SIVAGNANAM AND Mr. N.SATHISH KUMAR, JJ. For Petitioner: Mr. J. Nareshkumar For Respondent: Mr. V. Haribabu, AGP ORDER T.S.SIVAGNANAM, J. This tax case revision filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n confirming the levy of penalty of ₹ 5,08,185/- without considering the settled principles of law that 'no penalty can be levied if the tax due on the actual suppression was paid before the completion of the assessment? And iv. Whether the Appellate Tribunal is correct in ignoring the plea of the petitioner that the entire tax due on the estimated actual sales suppression was paid at the time of inspection itself and hence, the levy of penalty is illegal, invalid and unsustainable ? , the following substantial question of law is framed for consideration in the above tax case revision : Whether the Appellate Tribunal is correct in dismissing the petitioner's appeal and confirming the levy of penalty without properly cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer paid the entire tax much prior to the issuance of the revision notice i.e even at the time of inspection. 6. An identical situation arose under the provisions of the Tamil Nadu General Sales Tax Act, 1959, in which, Section 12(3) speaks about levy of penalty, which is in pari materia with Section 27(3) of the Act. While interpreting the said provision namely Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959, in the case of Lingam and Sons Vs. State of Tamil Nadu [reported in (2010) 29 VST 20], this Court held that when tax has been paid even prior to issuance of the notice, no penalty can be levied. Though this judgment was cited before the Tribunal, the Tribunal incorrectly interpreted the same, but stated that it aro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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