SUBHASH KAPOOR Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THE petitioner has challenged an order dt. 31st Dec., 1982, passed under Section 18B(1) of the WT Act dismissing his petition for waiver of penalty for late filing of WT Returns.

(2.) THERE is no appearance on behalf of the petitioner. Moreover, considering the nature of the relief being inherently discretionary and it being the admitted position that there had been repeated and successive defaults on the part of the petitioner, as such no interference is called for by way of writ proceedings. It may also note that in the chart annexed at p. 42 of the paper book, the major amount of Rs. 66,928 has already been cancelled by the WTO and the other amounts for the other four years are relatively smaller.