S.S. PALACE Vs. STATE OF M.P.

JUDGEMENT

(1.) THEY are heard.

(2.) THIS petition has been filed challenging the orders Annexures P/6, P/7 and P/9.

(3.) CONTENTION of the learned counsel for the petitioner is that income of the petitioner was less than Rs. five lacs, hence, he was not liable to pay the tax. Counsel for the petitioner further submits that penalty could not be imposed against the petitioner.