SWASTIK ELECTRICALS Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) HEARD Sri. Shaik Jeelani Basha, learned counsel for the petitioner and Sri. Balaji Varma, learned Special Govt. Pleader for Commercial Taxes. Penalty proceedings dated 24 -4 -2012 in Form VAT -203, for the period October, 2009 and January, 2012 passed by the 2nd respondent confirming penalty of Rs. 11,35,495/ - is assailed in this writ petition on several grounds.

(2.) THE impugned order of penalty was preceded by a show -cause notice dated 4 -4 -2012 which, to the extent relevant and material reads:

(3.) SUB -section (3) of Section 53, the provision under which the impugned penalty is levied applies to a situation where any dealer who has under declared tax and it is established that fraud or willful neglect has been committed, shall be liable to pay penalty equal to the tax under declared; besides being liable for prosecution. The proviso to the main provision enjoins that before levying penalty, the authority prescribed shall give the dealer a reasonable opportunity of being heard.