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TMI Blog2017 (10) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... order in the writ petition. The Writ appeal is dismissed. - THE HONOURABLE MR. JUSTICE S. MANIKUMAR and THE HONOURABLE MR. JUSTICE R. SURESH KUMAR For the Appellant : Mr. R. Ganesh Kanna JUDGMENT (S. MANIKUMAR, J.) Assessment order dated 24.10.2016, impugned in the writ petition is as follows: PROCEEDINGS OF THE DEPUTY COMMERCIAL TAX OFFICER, PANRUTI (TOWN) Present: Tmt. P. USHARANI TIN 33224481904/2015-16 Dated: 24.10.2016 Sub: TNVAT ACT 2006 - Return Scrutiny - Tvl. Gurusamy Agencies, Panruti - Assessment for the year 2015-16 - Notice issued - Orders passed. Ref: This Office Notice in TIN 33224481904/2015-16, dated 15.9.2016. *** ORDER:- Tvl.Gurusamy Agencies, Dealers in Biscuits (Branded) (CC 309), No.4A-1, Kumbakonam Road, Panruti, ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and taxable turnover proposed : Rs. 18,44,981-00 at 14.5% Tax due : Rs. 2,67,522-00 Penalty under Section 22(5) of the TNVAT Act 2006:- But for verification made with Commercial Taxes Department Website and other records available in the Department the purchase suppression would not come into the lapse of the department. Therefore levy of penalty under Section 22(5) of the TNVAT Act 2006 is as detailed below:- Actual Sales Suppression Rs. 18,44,981-00 Tax effect Rs. 2,67,522-00 Penalty at 150% of the tax due Rs. 4,01,283-00 They were also provided with an opportunity of personal hearing besides the objection, if any. The dealers having received the notice have not filed any objection. They also appeared for personal hearing. But not given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of the Department. In as much as the dealers made willful actual sales suppression with an intention to evade payments of tax deliberately, penalty of Rs. 4,01,283-00 being 150% of the tax due of Rs. 2,67,522-00 on the willful actual sales suppression of Rs. 18,44,981-00 at 14.5% is levied under Section 22(5) of TNVAT Act 2006. Penalty due Rs. 4,01,283-00 Penalty paid Rs. Nil Balance (-) Rs. 4,01,283-00 A demand notice in Form RR is issued Deputy Commercial Tax Officer, Panruti (Town) 2. When the said order was challenged, in W.P. No. 4496 of 2017, giving liberty to the petitioner to approach the appellate forum, writ Court vide order dated 07.06.2017, disposed of the writ petition, granting three weeks time, from the date of passing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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