JINDAL PIPE STORE Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS is an application filed under Section 22 of the Punjab General Sales Tax Act, 1948 (for brevity, "the Punjab Act") with a prayer for referring the question of law emerging out of order dated July 1, 2005 passed by the Sales Tax Tribunal II, Punjab. The applicant is a registered dealer under the Act and the Central Sales Tax Act, 1956 (for brevity, "the Central Act") dealing in submersible pump sets. Vehicle No. HR 37 A 9437 carrying submersible pumps was detained by the Excise and Taxation Officer, ICC (Import) at Shambhu Barrier. The goods were released and a penalty of Rs. 31,000 was imposed under Section 14(B)(7)(ii) of the Act vide order dated April 30, 2003 (annexure P 1). It is claimed that the goods were covered fully by two bills dated April 19, 2003 issued by the firm M/s. Sabar Enterprises, Ambala City in favour of the applicant, which amounted to Rs. 39,479 and Rs. 65,667. Even the appeal filed before the Deputy Excise and Taxation Commissioner (Appeals) has been dismissed on September 14, 2004 (annexure P 2) and further appeal under Section 20 of the Act was also dismissed by the Sales Tax Tribunal on July 1, 2005. The application for rectification of the order also met the same fate on November 17, 2005 (annexures P 3 and P 4). It is appropriate to mention that the claim of the dealer that the goods are tax -free was not accepted.

(2.) THE following questions of law have been claimed by the applicant:

(3.) THE respondent -State has filed reply and has pleaded that under Section 22(1) of the Act, the applicant could have filed an application within a period of 60 days from the passing of order under Section 20 or 21 of the Act by the Tribunal with regard to any liability of a dealer to pay tax under the Act. It is claimed that the penalty having been imposed by the competent authority under Section 14B of the Act on April 30, 2003 which resulted in the dismissal of second appeal by the Tribunal on July 1, 2005. The reference application is also beyond 60 days.