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.