SRINIVASA MINERAL WORKS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These five tax revision cases relate to the same assessee and deal with levying of penalty for the assessment years prior to 1/07/1985. The Sales Tax Appellate Tribunal, Hyderabad, found that the assessing authority levied the penalty at three times the tax payable by the assessee on the assumption that the minimum penalty prescribed was three times the tax due and reduced it to two times. Challenging the validity of the offers of the Tribunal contending that the Tribunal erred in law, the present five revision cases are filed.

(2.) The learned counsel for the petitioner, Mr. Girish Kumar, submits that in the order dated 1/07/1985, no minimum was prescribed. But the Tribunal assumed that a minimum of two times the tax payable was prescribed as penalty to be imposed in a case where whole or part of the turnover was not disclosed correctly or there was wilful failure to submit the return before the prescribed date.

(3.) Heard the learned Government Pleader.