VALLABH FABRICS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) HIS is a petition under article 226/227 of the Constitution, seeking the quashing of the assessment order passed by the Assessing Authority creating an additional demand of sales tax and levying penalty under section 10 (7) of the Punjab General Sales Tax Act, 1948 (for short, "the Act") and also for quashing the orders passed in appeals by the Deputy Excise and Taxation Commissioner and the Sales Tax Tribunal, Punjab (for short, "the Tribunal"), whereby the additional tax and penalty have been upheld.

(2.) THE petitioner is a partnership firm carrying on the business of sale of yarn at Ludhiana. The petitioner-firm filed quarterly returns for the year 1983-84 showing gross turnover at Rs. 1,80,73,772 including sales to the registered dealers at Rs. 1,05,32,424. Sales to the registered dealers included sales amounting to Rs. 48,30,068 to certain ingenuine dealers. Those sales were not liable to tax, being sales to registered dealers, but the Assessing Authority disallowed the assessee's claim on the ground that those were not genuine sales. An additional demand of sales tax was created and penalty under section 10 (7) of the Act was also imposed.

(3.) WE have considered the preliminary objection and find force therein. The petitioner may, under section 22 (1) of the Act, make an application before the Tribunal requiring the Tribunal to refer to the High Court any question of law arising out of the order of the Tribunal. If the petitioner herein feels aggrieved from the Tribunal's order and a question of law arises therefrom, the petitioner may take recourse to that remedy and there appears no jurisdiction for filing the present writ petition.