GUPTA AND COMPANY Vs. SALES TAX OFFICER

JUDGEMENT

(1.) This is a writ petition under Article 226 of the Constitution. The petition has been filed challenging an order of penalty dated 25th July, 1959, under Section 15-A of the U. P. Sales Tax Act. The provision in that section is:

(2.) The reasons given in the penalty order, which is annexure "D" to the petitioner's affidavit, for imposing penalty, are that as the dealer failed to furnish the return under Sub-section (a) of Section I5-A, it must also be considered to have concealed the particulars of the turnover under Sub-section (b). From the portion of Section I5-A quoted above, it appears to me quite apparent, that so far as the question of any concealment under Sub-section (b) is concerned, the Sales Tax Officer is clearly in error. How, merely by reason of the fact, that a return had not been filed, could it possibly be concluded that particulars of turnover had been concealed.

(3.) Therefore, the only matter, which has to be considered is, whether there was any failure by the dealer, to comply with the provisions of Sub-section (a) of Section I5-A of the U. P. Sales Tax Act.