MAHAJAN BROTHERS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) BY this reference under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), the Board of Revenue has referred the following question of law to this Court for its opinion :

(2.) THE material facts giving rise to this reference, briefly, are as follows : The assessee deals in kirana, sugar, grain, etc. He was assessed to tax under the Act for the assessment year 1968-69. Best judgment assessment was framed as the assessee had submitted returns for the first and second quarters only but not for the third and fourth quarters. A penalty was imposed under Section 17 (3) of the Act on the assessee on account of delay in payment of tax with regard to the third and fourth quarters. The assessee preferred an appeal before the Appellate Assistant Commissioner of Sales Tax, Indore. While dismissing the appeal, the Appellate Assistant Commissioner issued a notice to the assessee to show cause why penalty under Section 43 (1) of the Act should not be imposed upon it. In reply, the assessee inter alia contended that failure to submit returns did not amount to concealment and hence no penalty could be imposed under Section 43 (1) of the Act. This objection was overruled and penalty was imposed under Section 43 (1) of the Act. Aggrieved by that order, the assessee preferred an appeal before the Tribunal. The Tribunal dismissed the appeal. Hence the assessee sought reference on a number of questions of law but the Tribunal has chosen to refer only the aforesaid question of law to this Court for its opinion. S-66-33

(3.) AT the time of hearing, the learned counsel for the assessee sought to raise other questions of law, which were not referred by the Tribunal. Now, if the assessee was aggrieved by the order of reference because the Tribunal did not refer certain questions of law, which the assessee wanted the Tribunal to refer to this Court, then the assessee should have submitted an application before this Court for directing the Tribunal to refer those questions of law. The assessee failed to do that. At this stage, we cannot permit the assessee to raise questions other than those referred to us by the Tribunal.