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[2009] 7 S. C.R. 305
M/s. ARUL & CO.
v.
STATE OF TAMIL NADU & ANR.
Criminal Appeal No. 4617 of 2002
APRIL 21, 2009
[DR. ARIJIT PASAYAT AND LOKESHWAR SINGH
PANTA, JJ.]
Tamil Nadu General Sales Tax Act, 1959 :
A
B
Sales Tax-Imposition of -Penalty also levied - For
reasons stated in the connected appeal, no scope for C
interference withe the levy of tax made - However, penalty
imposed is set aside.
CIVILAPPELLATE JURISDICTION: Civil Appeal No. 4617
of 2004
From the Judgement and Order dated 29.01.2004 of the
D
High Court of Judicature at M'adras· in Writ Petition No. 43203
of 2002
K.K. Mani, Mayur R. Shah, for the Appellants.
R. Nedumaran, for the Respondents.
E
The Judgement of the Court was delivered by
DR. ARIJIT PASAYAT, J.
1. Challenge in this appeal is to the judgment of a Division
Bench of the Madras High Court dismissing the writ petition
filed by the appellant. The High Court relied on the decision of a
F
Division Bench of the High Court against the assessee in writ
petition No. 14768 of 2000 dated 11.12.2003. For reasons
indicated in Civil appeal No. 5134-35 of2002 disposed of today,
we find there is no scope for interference with the levy of tax
made. However, the' penalty imposed stands set aside because G
of what is stated in the said appeals.
2. The appeal is accordingly disposed of.
G.N.
Appeal disposed of.
305
Lex