MOTEL HIGHWAY Vs. STATE OF TAMIL NADU, REP.BY THE DEPUTY COMMISSIONER DC CHENNAI SOUTH COMMERCIAL TAXES BUILDING

JUDGEMENT

(1.) This tax case revision is at the instance of the assessee being aggrieved by the order of the Tamil Nadu Sales Tax Appellate Tribunal dated March 5, 1999 made in T. A. No. 702 of 1996. The facts given rise to the present revision are as follows:

(2.) We have heard both the learned counsel. The short question that has to be decided in this tax case revision is, whether the assessee is liable to pay penalty in terms of section 22(2) on the ground that at the time when the tax was collected, the assessee was not a registered dealer?

(3.) Some of the following facts are as under: