STATE OF TAMIL NADU Vs. LAKSHMI JEWELLERY

JUDGEMENT

(1.) THIS tax case revision is preferred against the order dated December 18, 1990 , of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore , in Appeal No. 546 of 1989. It relates to the sales tax assessed, and the penalty levied under section 12 (3) and 12 (5) (iii) of the Tamil Nadu General sales Tax Act (hereinafter referred to as "the Act") for the assessment year 1986-87.

(2.) THOUGH the notice is served upon the respondent, it has chosen to remain absent and unrepresented and sent a registered letter dated November 9, 199 5 to the Registrar of the High Court submitting a written submission and further stating that it is not availing the personal representation through a counsel. The written submissions submitted by the respondent are also taken into consideration.

(3.) FOR the reasons stated above, the revision is allowed and the order dated December 18, 1990, passed by the Sales Tax Appellate tribunal (Additional Bench), Coimbatore, in so far as it cancels the penalty under section 12 (5) (iii) of the Act and reduces the penalty to 50 per cent under section 12 (3) of the Act, is set aside. The order of the Appellate Assistant commissioner is restored. There will be no order as to costs. .