S. GURUNATHAN Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) W.P(MD).No.5111 of 2009 has been filed challenging the proceedings of the second respondent, dated 31.03.2009, whereby the application under the Samadhan Scheme was rejected.

(2.) W.P(MD).No.5112 of 2009 was initially filed challenging the proceedings of the first respondent, dated 26.04.2004. Subsequently, M.P.(MD).No.1 of 2014 has been filed to amend the prayer so as to challenge the order of the second respondent, dated 12.09.2008, as well. The learned Additional Government Pleader appearing for the respondents has no objection to the amendment, and hence, the same is hereby allowed.

(3.) The Brief facts of the case are as follows; The petitioner, being the proprietor, filed his returns and paid the taxes for the Assessment year 1984 - 1985. Even though tax and Additional tax were paid, the same were paid belatedly. Therefore, the respondent initiated proceedings under Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959, [for brevity, "the Act"]. The same was challenged by the petitioner in a revision before the second respondent on the ground that unless there is a charging provision, no penalty and interest can be levied for belated payment of additional sales tax. The second respondent remanded back the matter before the first respondent for fresh consideration. The first respondent, once again, confirmed his proposal and demanded Rs.4,81,356/- as interest towards belated payment of tax under the Act, Rs.2,09,700/- as interest towards belated payment of tax under the Additional Sales Tax Act and Rs.5,39,532/- towards penalty.