DEPUTY COMMERCIAL TAX OFFICER HARUR Vs. DHARMAPURI DISTRICT STARCH PRODUCERS SERVICE INDUSTRIAL CO OPERATIVE SOCIETY LIMITED

JUDGEMENT

(1.) THE learned Judge, who heard W.P. No. 6447 of 1990 regarding the validity of the penalty levied under section24(3) of the Tamil Nadu General Sales Tax Act, 1959, came to the conclusion that there is no question of levying penalty even before the liability is finally assessed under an assessment order and demand has been made and the time for payment has expired. The learned Judge was considering the levy of penalty for the assessment year 1986 -87 on the ground that the respondent -assessee had delayed the payment of tax for the months of October, 1986, November, 1986 and March, 1987.

(2.) LEARNED counsel appearing for the State brings to our notice the amendment brought about by the Tamil Nadu Act 78 of 1986 with effect from January 1, 1987, introducing sub -clause (2) in section13 of the Act. The said sub -clause is as follows :

(3.) IN this view of the matter, the writ appeal is allowed and W.P. No. 6447 of 1990 will stand dismissed. There will be no order as to costs. Writ appeal allowed.