MANOHAR LAL NAGPAL Vs. COMMISSIONER OF WEALTH-TAX

JUDGEMENT

(1.) THERE was late submission of wealth-tax returns by the petitioner, Manohar Lal. The returns for the years 1964-65 to 1968-69 were not filed till September 13, 1971. For this late submission of returns, a penalty was imposed upon the petitioner in respect of each year by the WTO, Bhatinda, by his order of March 25, 1975 (annexure P-2 ). The appeal against this order by the petitioner came to be dismissed ex parte on January 4, 1977.

(2.) IT appears, however, that the petitioner really looked for relief to the Commissioner of Wealth-tax, whom he had approached under Section 18 (2a) of the W. T. Act, 1957 (hereinafter referred to as "the Act"), on May 10, 1972, seeking thereby the waiving of the penalty leviable under Section 18 (1) (a) of the Act.

(3.) THE Commissioner of Wealth-tax, Jullundur, by his order of March 24, 1977 (annexure P/3), waived the penalty in respect of the assessment years 1964-65 to 1967-68, but declined the petitioner's prayer for such waiver for the year 1968-69, on the ground that the return for this assessment year had been filed after the petitioner had been issued the requisite notice under Section 14 (2) of the Act.