2009(7) SCR 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.]
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 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 of 2002 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 of what is stated in the said appeals.
2. The appeal is accordingly disposed of.