Allowed
Tvl.Kasilakshmi & Co., v. the State of Tamilnadu
Madras HCTCR(MD)/1446/2006
Case brief
from the order text
What is this about?
BENCH OF MADRAS HIGH COURT DATED: 28.06.2021…
What the court decided
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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 28.06.2021 CORAM:
The Hon'ble Mr.JUSTICE T.S.SIVAGNANAM AND The Hon'ble Mrs.JUSTICE S.ANANTHI
T.C.R.No.(MD).Nos.1446, 1451, 1452 & 1455 of 2006
Tvl. Kasilaxmi & Co., Cumbum Road, Theni. ...Petitioner in T.C.Nos.1446 & 1452 of 2006
Tvl.Ravindra Oil Mills, Cumbum Road, Theni. ...Petitioner in T.C.No.1451 of 2006 Tvl.Harishankar Agency, 31 to 36, Cumbum Road, Theni. ...Petitioner in T.C.No.1455 of 2006 Vs. The State of Tamil Nadu, Rep by the Commercial Tax Officer – I, Theni. ....Respondent (in all cases)
COMMON PRAYER: Tax Case Revisions filed under Section 38 of the Tamil Nadu General Sales Tax Act 1959, to revise the order of the Sales Tax Appellate Tribunal (Additional Bench) dated 27.09.2001 passed in Madurai Tribunal Appeal Nos.674 and 676 of 2000 and 69.73 and 74 of 2001.
For Petitioners : Mr.A.Chandrasekaran (in all cases) For Respondent : Mr.R.Baskaran, Standing Counsel for Govt. (in all cases)
C O M M O N O R D E R [Order of the Court was delivered by T.S.SIVAGNANAM,J .]
These Tax Revision Case have been filed by the petitioners/dealer challenging the common order passed by the Tamil Nadu Sales Tax Appellate Tribunal, (Additional Branch), Madurai.
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“Whether the Appellate Tribunal is correct in confirming the levy of penalty after 5 years under Section 12 (5) (iii) of the Act when the very same section prescribes a period of limitation of 5 years?”
// True Copy //
/ /2021 Sub Assistant Registrar(CS)
kmm
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To The Sales Tax Appellate Tribunal (Additional Bench), Madurai.
Copy to: The Commercial Tax Officer-I, The State of Tamil Nadu, Theni.
+1cc to MR.A.CHANDRASEKARAN, ADVOCATE, SR NO.20534
T.C.R.No.(MD).Nos.1446, 1451, 1452 & 1455 of 2006 28.06.2021
KK(09.07.2021) 3P 4C
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1 issue framed by the court
Whether the Appellate Tribunal could confirm a penalty levy after 5 years when the same section prescribes a 5-year limitation period?
2 provisions across 1 enactments
Tvl. Kasilaxmi & Co.
Tvl.Ravindra Oil Mills
Tvl.Harishankar Agency
The State of Tamil Nadu
T.S.SIVAGNANAM
S.ANANTHI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court