PRADEEP PHOSPHATES LTD Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) The revisionist is a Central Government undertaking. In the assessment year 1992-93 in the month of August, 1992, the return along with admitted amount of tax were not deposited by September 30, 1992. The case of the revisionist is that the draft from the head office was received in his office on October 3, 1992. October 4, 1992 to October 6, 1992 were holidays. The amount along with monthly return was deposited in the office of the assessing authority on October 7, 1992. The assessing authority initiated penalty proceedings under Section 15-A(1)(a) of the Sales Tax Act and imposed penalty of Rs. 7,25,115 by order dated October 8, 1992. The appeals preferred by the revisionist before the Deputy Commissioner, Appeals, Meerut, and the Tribunal were dismissed.

(2.) Aggrieved by the judgment and order, the applicant has filed the present revision.

(3.) Shri Piyush Agrawal, learned counsel for the revisionist and Shri B.K. Pandey, learned Standing Counsel has been heard. Shri Piyush Agrawal, submits that the Tribunal has observed in his judgment that in case there was delay in obtaining the funds from the head office, an application for extension of time should have been moved in the present case. He submits that the second appeal could not have been dismissed on this ground. It is also submitted that explanation submitted by the revisionist for delay in filing the return and deposit of tax has not been considered by the Tribunal. It is further submitted that the dealers specific case was that the amount of tax was deposited along with interest due up to date which fact has also not been considered by the Tribunal. The learned Standing Counsel submits that the Tribunal has observed that this was not the first default on the part of the dealer, in the month of August in assessment year 1990-91 also the return and admitted amount of tax were deposited with delay. Therefore, the Tribunal has rightly dismissed the appeal.