STATE OF HARYANA Vs. DASAUNDA SINGH WARYAM SINGH

JUDGEMENT

(1.) Sales Tax Tribunal, Haryana, (hereinafter referred to as 'the Tribunal') has referred the following question of law, arising out of the order of the Tribunal, for opinion of this Court : -

(2.) The above question arises out of the following facts.

(3.) In the meantime, Haryana General Sales Tax Act, 1973 (hereinafter referred to as 'the Haryana Act') came into force. Revisional Authority, in exercise of its powers under record of the proceedings of the assessment order dated 31.12.1973 passed by the Assessing Authority for the purposes of satisfying itself as to the legality and propriety of the order regarding non imposition of penalty Under Sec. 10(7) of the Punjab Act. Sec. 10(7) of the Punjab Act corresponds to Sec. 48 of the Haryana Act. Assessee appeared before the Revisional Authority and pleaded that the assessment proceedings and the penalty proceedings are two distinct proceedings and since the Assessing Authority had not initiated the proceedings for imposition of penalty, the Revisional Authority could not issue notice Under Sec. 40 sub -clause (2) of the Haryana Act, for examining the legality and propriety of any proceedings or the orders passed therein. This plea of the assessee was not accepted. Revisional Authority held that the orders passed by the Assessing Authority suffered from impropriety inasmuch as the penalty Under Sec. 10(7) of the Punjab Act has not been imposed. Case was remanded to the Assessing Authority with a direction to initiate proceedings Under Sec. 10(7) of the Punjab Act and finalise the same on merits.