ESSAY EXPORTS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned Government Advocate (Tax) appearing for the respondent.

(2.) AT this stage of the hearing of the writ petition, the main contention of the learned counsel appearing on behalf of the petitioner is that penalty has been levied, separately, in the impugned order, dated 31.01.2006, contrary to the decision of this Court, reported in The Deputy Commissioner (C.T.), Coimbatore vs. V.S.R. Ramaswami Chettiar and Bros. (1976 Sales Tax Cases Vol.38 382). Therefore, the impugned order of the respondent, dated 31.01.2006, is liable to be set aside.