SHARMA SALES CENTRE Vs. THE STATE OF HARYANA

JUDGEMENT

(1.) THE Petitioner firm (hereinafter called the dealer), was carrying on the business of selling radios, transistors, sofa sets, electric ceiling fans etc., since June 1, 1965, and was found importing goods from other States since April 26, 1967, by the Sales Tax Department. The dealer failed to apply for registration and his date of liability was fixed with effect from April 26. 1967. The dealer produced his account books for the year 1967 -68 and an assessment was made by the Assessing Authority, Gurgaon, by order dated November 12, 1968, whereunder the total sales, tax assessed was Rs. 1,429.39. A penalty of Rs. 200.00 under Section 11(6) of the Punjab General Sales Tax Act (hereinafter called the Act), was also levied and a demand notice for Rs. 1,629.39 was issued to the dealer. The dealer filed an appeal under Section 20(1) of the Act which was dismissed by the Deputy Excise and Taxation Commissioner (Appeals), Rohtak, by order dated January 6, 1969. Further appeal before the Sales Tax Tribunal, Haryana, succeeded only to the extent that the amount of penalty was reduced to Rs. 100.00 by order dated April 14, 1969, and the assessment to sales tax was upheld. Against that order, the dealer filed an application under Section 2(1) of the Act for reference of the following questions of law to this Court for opinion:

(2.) THE learned Counsel for the dealer has relied on the following observations of the Sales Tax Tribunal, Haryana, in its decision in Shri Krishan Lal v. State S.T.A. No. 200 of 1968 -69 decided by Sales Tax Tribunal Haryana on 26th February, 1970:

(3.) THE learned Counsel for the Respondent has brought to our notice a judgment of P.C. Jain, in Jawahar Lal Siri Chand v. The Union Territory of Chandigarh and Ors. C.W. No. 433 of 1969 decided on 30th November, 1970, in which the following observations occurs: