STATE OF TAMIL NADU Vs. P MURUGAN

JUDGEMENT

(1.) THESE tax case revisions are transferred from the Special Tribunal after its abolition as per Section 3 of the Special Tribunal Repealing Act.

(2.) IN all these revisions, the issue raised is common. Hence, they are taken up together for disposal.

(3.) THE learned counsel appearing for the revenue submitted that the order passed by the Tribunal is perverse, illegal and not sustainable in law as the Tribunal has failed to appreciate the facts. He further submitted that the Tribunal ought not to have interfered with the order of the assessing authority who had rightly assessed the dealers to tax. He further contended that the Tribunal has failed to note that the assessee was a dealer in raw rubber and that they had not reported any turn over by filing returns. Only on verification of bank accounts at State Bank of India, Marthandam and Catholic Syrian Bank, Nagercoil it was noticed that the assessee/dealer has received huge amounts by way of D.Ds and T.Ts from several places and therefore, the assessing officer rightly concluded that in order to evade payment of tax on the last purchases of raw rubber, the dealer has not filed any return and paid the tax due thereon. He also contended that the Tribunal was wrong in deleting the levy of tax and penalty and the same has to be set aside.