SONA KNITWEARS Vs. STATE OF PUNJAB AND ANR.

JUDGEMENT

(1.) ON the directions issued by this Court in its order dated July 23, 1997 passed in S.T.C. No. 15 of 1994 in respect of the assessment year 1982 -83, the Sales Tax Tribunal, Punjab, Chandigarh (for brevity "the Tribunal") has referred the following questions of law to the High Court for adjudication along with statement of facts:

(2.) WHETHER , on the facts and circumstances of the case, penalty was leviable under Section 10(7) of the Punjab General Sales Tax Act, 1948?

(3.) ON appeal before the Deputy Excise and Taxation Commissioner, Patiala Division, Patiala, the findings of the assessing officer were affirmed. However, the amount of penalty was reduced to Rs. 1,10,000.