N.Viswanathan v. Deputy Commecial Tax Officer
Case brief
What is this about?
High Court reduced the tax penalty from 150% to 50% for each assessment year, finding the applicant's failure to report waste paper turnover was due to inadvertence rather than willful evasion following the late addition of the relevant entry.
What did the court decide?
The penalty levied by the respondent at 150% is reduced to 50% for each assessment year in question.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.12.2015
CORAM:
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
W.P.Nos.10104 and 10105 of 2004
N.Viswanathan Proprietor Kumaravel Traders ... Petitioner in both Wps Vs The Deputy Commercial Tax Officer Ram Nagar Circle, Coimbatore – 18. ... Respondent in both WPs
Writ petitions have been filed under 226 of the Constitution of India for the issuance of writ of certiorari to call for the records of the respondent herein in his proceedings in Nos. TNGST 1980895/ 2000-2001 dated 7.5.2003 and TNGST 1980895/2001-2002 dated 19.6.2003 respectively and quash the same.
For Petitioner : Mr.B.Ravindran for Mr.Chandran Karuppiah For Respondent : Mr.S.Kanmani Annamalai, Addl. Govt. Pleader (T)
COMMON ORDER
Challenging the assessment orders passed by the respondent relating to the years 2000-01 and 2001-02, the petitioner has filed the present writ petitions.
2.According to the petitioner, the petitioner is registered under the TNGST Act and also under the CST Act. He duly filed returns for the assessment years 2000-01 and 2001-02. On the basis of the same, original assessment was completed. Thereafter, on scrutinising the same, revision of assessment along with penalty were proposed, on the ground that the petitioner had not reported the last purchase turnover of waste paper and not paid the tax due thereon. Accordingly, separate notices were issued, calling for objections from the petitioner. But the petitioner did not file any objection. Therefore, the
Issues for consideration
2 issues framed by the court
Whether the levy of 150% penalty for non-reporting of last purchase turnover of waste paper was justified given inadvertence rather than willful disclosure.
Whether the inclusion of waste paper entry in the TNGST Act Part B Schedule was late enough to cause confusion preventing willful evasion.
Parties & counsel
- petitioner
N.Viswanathan Proprietor Kumaravel Traders
- respondent
The Deputy Commercial Tax Officer Ram Nagar Circle, Coimbatore – 18
Coram
R. MAHADEVAN
Case details
As recorded by the court registry
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