DELHI AUTOMOBILES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) The Sales Tax Tribunal has referred following question to this Court for our consideration :

(2.) Briefly stated the facts are that the dealer was required to furnish quarterly returns of the sales made by it. In respect of the first quarter ending 30th of June 1968 the dealer filed a return on 30.7.68 giving a figure of Rs. 1,10,888.00. Subsequently, the dealer filed a revised return Under Section 10(4) of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi. By the revised return the taxable sales were increased by Rs. 25,00,()00.00 .

(3.) A show-cause notice was issued as to why penalty should not be levied under Section 22-A(1) of the Act for filing inaccurate particulars of the sale. No one appeared on behalf of the dealer and vide order dated 15.1.73 penalty of Rs. 25,000.00 was imposed.