9911796707
TMI Blog2012 (7) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner and Sri. Balaji Varma, learned Special Govt. Pleader for Commercial Taxes. Penalty proceedings dated 24-4-2012 in Form VAT-203, for the period October, 2009 and January, 2012 passed by the 2nd respondent confirming penalty of ₹ 11,35,495/- is assailed in this writ petition on several grounds. 2. The impugned order of penalty was preceded by a show-cause notice d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lares that the tax due for a tax period was under declared and pays the tax due. This provision enjoins that no penalty shall be imposed provided that such declaration is made within the time limit and in the manner prescribed. 4. Sub-section (3) of Section 53, the provision under which the impugned penalty is levied applies to a situation where any dealer who has under declared tax and it is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f being defective, the subsequent order imposing penalty impugned in this writ petition is also vitiated. In the circumstances, the writ petition is allowed. The order of penalty dated 24-4-2012 as well as the preceding and laconic show-cause notice dated 4-4-2012, are quashed. It is however open to the 2nd respondent to issue a proper show-cause notice, in accordance with law. No costs. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
