R SUBBA REDDY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE petitioner challenges the order of levy of penalty for the assessment year 1972-73 under sub-section(3) of section12 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"). Though the original assessment was made in 1974, it seems that a revised order of assessment was passed on June 2, 1976. Notice was issued under sub-section(3) of section12 of the Act to impose penalty for the assessment year in question. Though the petitioner submitted that no order of assessment was passed by the assessing authority, obviously he was satisfied that there was no case made out for attracting the provisions of penalty under section12(3) of the Act, subsequently, another notice was issued for imposition of penalty on March 1, 1978, by the assessing officer under sub-section(3) of section12 of the Act. This was challenged by the assessee before the first appellate authority as well as before the Appellate Tribunal. THE Tribunal has held that so far as the penalty proceedings has been initiated it is enough to sustain the levy of penalty on the facts and in the circumstances of the case.

(2.) MR. R. Venkataraman, learned counsel for the petitioner, draws our attention to sub-section (3) of section 12 as it stood then. Sub-section (3) of section 12 as it stood then reads as follows :