TATA EXPORTS LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) BY this reference under section 61 (1) of the Bombay Sales Tax Act, 1959, made at the instance of the assessee, the Maharashtra Sales Tax Tribunal has referred the following question to this Court for opinion :

(2.) THE assessee, who is a dealer under the Bombay Sales Tax Act, 1959, was assessed by the sales Tax Officer by his order of assessment dated June 30. 1975, under section 33 (3) of the Act for the period April 1, 1972 to March 31, 1973. No appeal or revision was filed by the assessee against the above order of assessment.

(3.) AFTER more than one and half years of the completion of the assessment, the Assistant commissioner of Sales Tax (Administration) issued a notice dated January 24, 1977 to the assessee purporting to be a notice under section 55 or 57 of the Act. By the said notice, the assessee was informed that it was proposed to impose a penalty of Rs. 7,500 under section 36 (2) (c) of the Act for knowingly furnishing inaccurate particulars of transactions liable to general sales tax ("the GST") by revising assessment order under section 57 of the Act. On the very same day, another notice was also issued by him to the assessee-company asking it to show cause why penalty should not be levied on him under section 36 (2) (c) of the Act for the period april 1, 1972 to March 31, 1973, for knowingly furnishing inaccurate particulars of transactions specified therein liable to the GST.