COMMISSIONER OF SALES TAX Vs. UNITED HOTELS LTD

JUDGEMENT

(1.) THE Sales Tax Appellate Tribunal, Delhi has referred to this Court the following question of law for our opinion : " Whether, on the facts and in the circumstances of the case the Tribunal was right in deleting the penalty of Rs. 20,000 levied on the assessee. "

(2.) ACCORDING to the statement of facts, vide order of the Tribunal in respect of the assessment year in question, namely, 1971-72, a sum of Rs. 49,000 was payable by the dealer as per its returns. This amount was not paid because, according to the dealer, a sum of Rs. 90,000 was due as refund to it for earlier years as a result of certain reliefs granted by the Assistant Commissioner. Along with the returns, the dealer submitted that the said refund of Rs. 90,000 should be adjusted against the tax of Rs. 49,000 which was payable.