WALIA AUTOMOBILES Vs. STATE OF H.P.

JUDGEMENT

(1.) BY means of this petition, the petitioner has prayed for the quashing of the orders whereby penalty and interest have been imposed on the petitioner.

(2.) THE brief facts of the case are that the petitioner is a partnership firm and is engaged in the running of a petrol station at Bhupper, Tehsil Paonta Sahib, District Sirmour, H.P. The petitioner firm is duly registered under the H.P. Motor Spirit (Taxation of Sales) Act, 1968 (hereinafter referred to as the Act). Admittedly, the petitioner has paid the entire tax due under the aforesaid Act for the assessment years 1992 -93 and 1993 -94. However, penalty and interest have been imposed on the petitioner on the ground that the petitioner did not file the returns within time and therefore was liable to pay penalty and interest in terms of Section 5 -A of the Act. It would be pertinent to mention that Section 5 -A was introduced vide amendment which came into force w.e.f. 1.6.1992. The relevant portion of this Section reads as follows: 5 -A.(1) Tax payable under the Act shall be paid in the manner hereinafter provided at such intervals as may be prescribed.

(3.) THE Assessing Officer found that all the returns filed by the petitioner for the relevant assessment years had been filed late and he imposed minimum penalty of 10% and also charged interest on the delayed payments. For the assessment year 1992 -93 the penalty worked out to Rs. 1,60,000/ - and the interest worked out to Rs. 25,000/ -. For the assessment year 1993 -94 the interest worked out to Rs. 50,000/ -and penalty to Rs. 1,98,000/ -.