STATE OF TAMIL NADU Vs. M PERIASAMY PILLAI

JUDGEMENT

(1.) THE order of the Court was made by THANIKKACHALAM,j. State is the petitioner. THE assessee is one M. Periasamy Pillai and Sons, dealers in cane jaggery, Madurai . THE assessing Officer checked the accounts of the respondent for the year and finally fixed the taxable turnover at Rs. 5, 38, 905 to the best of his judgment for the defects noted in the accounts. He also levied penalty of Rs. 2, 985 based on the actual suppressions noticed. In the first appeal, the appellate Assistant Commissioner sustained only an ad hoc addition of Rs. 20, 000 and refixed the taxable turnover at Rs. 3, 01, 591. 94. He set aside the penalty of Rs. 2, 985. Not satisfied with the relief granted by the Appellate assistant Commissioner, the assessee filed an appeal before the Tribunal disputing a turnover of Rs. 20, 000 taxable at 3 per cent.

(2.) THE department filed an enhancement petition to restore the penalty levied by the Appellate Assistant Commissioner. THE tribunal refused to entertain the enhancement petition on the ground that no enhancement petition will lie against the order of the Appellate Assistant commissioner deleting the penalty in its entirety. It is against that order, the present revision has been preferred by the department.