MADURAI DISTRICT CO OPERATIVE SPINNING MILLS LTD Vs. JOINT COMMISSIONER REVISION PETITION OF COMMERCIAL TAXES SMR

JUDGEMENT

(1.) THE appellant/assessee is a co -operative spinning mill manufacturing hank -yarn of various counts. They reported a total and taxable turnover of Rs. 5,63,13,469.81 and Rs. 4,20,70,255.15 respectively for the assessment year 1982 -83. The assessees had not disclosed a turnover of Rs. 37,79,900.54 in their returns and that turnover related to purchase of local cotton, being taxable as the last purchase in the State. After getting objections from the assessee an order of assessment was made on January 30, 1984 in the following manner :

(2.) ON an appeal to the Appellate Assistant Commissioner the very same explanation that the assessee did not receive invoice from the suppliers even though goods had been received and that at the time of final assessment the assessee had brought this turnover to the notice of the assessing authority was urged. Then there was no intention on the part of the assessee to hide the turnover. The Appellate Assistant Commissioner held that there was no wilful failure to disclose the turnover of cotton. Therefore, there was no deliberate intention on the part of the assessee to hide the turnover. He accordingly set aside the order imposing penalty. The matter was taken up on suo motu revision by the Joint Commissioner. The Joint Commissioner has dealt with the objections of the assessee and held against them in the following manner :

(3.) MR . R. Mahadevan, the learned Government Advocate, supported the order of the Joint Commissioner by relying on certain decisions. He also argued that no mens rea is required to impose penalty under Section 12(5) of the Tamil Nadu General Sales Tax Act, 1959.