A.BALRAJ,VICE CHAIRMAN - (1.) THIS tax case (appeal) is directed against the order dated May 28, 1998 of the Joint Commissioner, SMR II of the Commercial Taxes, Office of the Special Commissioner and Commissioner of Commercial Tax, Chepauk, Chennai -5 (for short, "the JC SMR") and made in Ref. No. f2/63641/95, SMR. No. 288 of 1996 relate to the assessment year 1990 -91 under the provisions of the Tamil Nadu General Sales Tax Act, 1959.
(2.) The appellant/assessee, Tvl. S.P.G. Ramasamy Nadar and Sons, having place of business at 77/1, South Car Street, Virudunagar and deals in cardamom, chillies, etc.
(3.) THE Commercial Tax Officer -III, Virudunagar, the assessing authority, in his order dated March 30, 1992, determined the last purchase turnover of cardamom for Rs. 19,96,006 as taxable turnover at three per cent. Subsequently, the successor, in a revisional order dated November 29, 1994, imposed penalty under Sections 12(6)(iii) and 22(2) of the TNGST Act for Rs. 1,27,875 and Rs. 3,441 respectively after due consideration of the objections filed by the appellant. The dispute brought before the first appellate authority is the levy of penalty under Sections 12(5)(iii) and 22(2) is unlawful and not warranted.;