PURE DRINKS Vs. MEMBER SALES TAX

JUDGEMENT

(1.) This is an old matter of 1994. It has been specifically listed today for hearing. Nobody is present on behalf of the respondent and that is why we have been constrained to hear this matter in the absence of the respondent.

(2.) This writ petition is directed against the order dated 13.02.1994 passed by the Sales Tax Appellate Tribunal. The point in issue relates to the chargeability of interest under section 27(1) of the Delhi Sales Tax Act, 1975 (hereinafter referred to as "the said Act"). In the facts and circumstances of the present case, it is an admitted position that no return has been filed under the said Act in respect of the year 1980-1981.

(3.) Section 23(5) of the said Act deals with the situation where a dealer fails to furnish returns in respect of any period by the prescribed date. In such eventuality, the Commissioner is mandated to, after giving the dealer a reasonable opportunity of being heard, make a best judgment assessment. Consequently, after due notice and opportunity to the dealer (petitioner herein) a best judgment assessment was made on 26.03.1985 by the assessing authority whereby the petitioner was directed to pay a sum of Rs. 52,39,763.23 under the said Act and by a separate order of the same date, the petitioner was required to pay a sum of Rs. 5,92,469/- under the Central Sales Tax Act, 1956. However, in neither case was any interest levied by the assessing authority under section 27(1) of the said Act.