KOLLANUR AGENCIES Vs. ASST COMMISSIONER

JUDGEMENT

(1.) The assessee is the petitioner.

(2.) The order of the assessing authority levying penalty under S.45A(i)(d) of the Kerala General Sales Tax Act, for short "The Act', and confirmed by the revisional authority, is under challenge in this Original Petition. In the return in Form No.9 submitted by the petitioner in June, 1977 for the period from April to June, the taxable turnover of Rs.6,89,157.41 with a tax effect of Rs.27,566.28 had not been shown. However, this amount had been shown in the trading accounts for the above period.

(3.) Non-disclosure of this amount which represents the sale proceeds of the transaction with L & P Feeds Compounding Company owned by the Government, in the return submitted in the month of June is deliberate and therefore the penalty provisions aforesaid are attracted, is the case of the department. Consequently the assessing authority levied a penalty which is double the tax, the petitioner is liable to pay. This order was under attack before the Deputy Commissioner, who by order in RP 102/80 dt. 30-11-1981 set aside the order and remanded the penalty proceedings to the assessing authority for a denovo consideration. The remand order reads:--