IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 6.2.2017 CORAM THE HONOURABLE MR.JUSTICE HULUVADI G.RAMESH AND THE HONOURABLE Dr.JUSTICE ANITA SUMANTH W.P.No.39414 of 2002 The State of Tamil Nadu, represented by The Deputy Commissioner (CT) Chennai (North) Division, Chennai 600 006. Petitioner Versus
1. Tvl.Laljee Godhoo and Co., No.53, Perumal Mudali Street, Chennai-79.
2. The Secretary, Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai-104. Respondents Prayer: Writ petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records of the second respondent pertaining to the order dated 26.12.2001 made in S.T.A.No.309 of 1999 and quash the same as illegal.
For petitioner : Mr.Kanmani Annamalai, AGP (Taxes) For R1 : Ms.C.Rekhakumar ORDER (Order of the court was made by Dr.Anita Sumanth, J.) The Department challenges an order passed by the Tamil Nadu Sales Tax Appellate Tribunal dated 26.12.2001.
2. The sole issue for consideration is the levy of penalty of an amount of Rs.22,589/- in terms of Section 9(2)(A) of the Central Sales Tax Act read with Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959. The assessing authority brought to tax turnover in respect of which 'C' forms were not filed, on the basis of which penalty was levied. The admitted position of fact is that the assessment was completed based on the books of accounts of the assessee and could not, thus, be termed a best judgment assessment under section 22 of the Tamil Nadu General Sales Tax Act, justifying the levy of penalty. This position has been settled by a Division Bench of this court in the case of Appollo Saline Pharmaceuticals Pvt. Ltd, that has been followed by the Tribunal.
3. We find no infirmity in the order of the Tribunal. The writ petition stands dismissed. No costs.
Index:Yes/No Internet:Yes/No ssk.
To:
The Secretary, Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai-104.
(H.G.R.,J.)(A.S.M.,J) 6.2.2017 HULUVADI G. RAMESH, J. AND DR.ANITA SUMANTH, J., ssk.
W.P.No.39414 of 2002 6.2.2017.
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