Chennai Textile Chemicals Private Ltd. vs State Of Tamil Nadu And Anr. on 30 April, 1998
23. In the reported case, per contra, the learned Special Government Pleader (Taxes) submitted that if cheques were already submitted, the same could have been brought to the notice of the assessing Officer. Further contention has been made that there was no material to substantiate the cheque was presented prior to the passing of the order. After considering the amount, date mentioned in the cheque, Bank's statement of the petitioner therein, indicating that even before the assessment order, amount has already been encashed by the Assessing Officer, before conclusion, on the notice, and placing reliance on the decision of the Hon'ble Division Bench of this Court in Chennai Textile Chemicals Private Ltd., Vs. State of Tamil Nadu and Another, reported in {2002 (125) STC 107}, and Lingam & Son's case, reported in {(2010) 29 VST 20 (DB-Mad), Tribunal has held that levy of penalty under Section 12 (3) of the then Tamil Nadu General Sales Tax Act, as not justified.