ALSON MOTORS Vs. STATE OF JK

JUDGEMENT

(1.) The petitioner was a Registered Partnership Firm before its dissolution and was probably dealing in Automobiles, Electronics and Pharmaceuticals with its Head Office at Srinagar.

(2.) The petitioner has invoked the writ jurisdiction of this court for the quashing of the order dtd. 22/12/2008 passed by the respondent No. 2 Commissioner, Commercial Taxes J&K, Government, the consequential order dtd. 30/3/2011 passed by the respondent No. 4 Assessing Authority, Commercial Taxes and the Recovery dtd. 14/11/2011 to recover the assessed amount of interest and penalty.

(3.) The petitioner alleges that it had been submitting regular returns till the year 1990 when on account of eruption of militancy in J&K, threats were issued through publication in the newspapers of the State not to pay any tax to the Government or to suffer serious consequences. In view of the above threats, returns could not be filed in time by large number of persons including the petitioner.