GHULAM MOHAMMAD SHEIKH Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THE short point which requires consideration in this writ petition is whether the provisions of S. 18 (2A) of the WT Act, 1957, cover cases of all assessees or only new assessees.

(2.) SHORN of details, the admitted facts in the case are that the petitioner filed his return for the asst. yrs. 1967 68 and 1968 69 voluntarily and he was assessed to wealth tax. For the years 1969 70 and 1970 71, the petitioner filed the returns voluntarily but not within the prescribed time. The return for the year 1969 70 was filed after the expiry of 20 months, while the return for the year 1970 71 was filed after the expiry of 13 months. Because of the late filing of the returns, penalty proceedings were started against the petitioner, and respondent No. 2 imposed penalty on the petitioner under S. 18(1)(a) of the WT Act, 1957. Aggrieved against the imposition of penalty, the petitioner filed a petition under S. 18(2A) of the WT Act, 1957, before respondent No. 1. On 7th Feb., 1975, the following order was passed by respondent No. 1 .

(3.) MR . Bhan, the learned counsel for the respondent, has on the other hand submitted that S. 18 (2A) of the WT Act applies to fresh assessees and not to the existing assessees, who are under an obligation to file the returns. It is asserted that since the petitioner is admittedly a defaulter, no manifest injustice has been done to him by the impugned order. I have given my anxious consideration to the divergent contentions raised at the bar.