RAMANUJAM, J.

The point that arises for consideration in this case is whether they levy of penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959According to the Revenue, the Tribunal has been properly understood the scope of the provisions of section 3(2) of the Tamil Nadu Sales Tax (Surcharge) Act, 1971, on a proper interpretation of section 3(2) of the said Act, section 22 of the Tamil Nadu General Sales Tax Act, 1959

It is seen from the order of the Tribunal that the Tribunal, in support of its view, that section 22 of the Tamil Nadu General Sales Tax Act, 1959, would not apply to surcharge leviable under section 3 of the Surcharge Act, 1971, has referred to and relied upon the decision of this Court in Shah & Co. v. State of Madras and of the Supreme Court in Khemka & Co. v. State of Maharashtra. We are, however, of the opinion that the said decisions have no application to the facts of the present case. Those cases dealt with penalty, leviable under the Central Sales Tax Act, and the question arose whether the levy of penalty could be sustained under the provisions of the Tamil Nadu General Sales Tax Act, without a specific enabling provision in t