C T O Vs. NATIONAL ENGINEERING INDUSTRIES LTD

JUDGEMENT

(1.) ALL these revisions are disposed of by this common order as the point involved is identical. The learned Government Advocate Shri Bapna has raised only two points as under : That the levy of interest for delay of less then a month in respect of the period prior to April 7, 1979 has wrongly wrongly been set aside by the Sales Tax Tribunal. The contention of Mr. Bapna is not tenable in view of the judgment of this Court in the case of Commercial Taxes Officer v. Hem Raj Udhyog [1987] 64 STC 324 wherein it has been held that prior to the amendment of section 11b of the Rajasthan Sales Tax Act with effect from April 7, 1979 the interest could not be charged for delay for a period of less than a month. In view of this decision the judgment of the Sales Tax Tribunal is upheld. (2) That the order of the Sales Tax Tribunal in setting aside the penalty under section 5c (2) is against the principles of natural justice.

(2.) MR. Bapna has contended that the certificate of registration was amended by the assessing authority with effect from August 1, 1963, as per his order dated May 17, 1971 and the writ petition against the said order is pending in the High Court. The stay granted has been vacated. The assessee has purchased certain items as raw materials and he was asked to produce the manufacturing stock register or any other record from which the purchases against C form or S. T. 17 form would have been ascertained and it could have been found as to how much the goods have been transferred to the benches and when such particulars were not submitted the assessing authority has levied the penalty under section 5c (2 ). Even before the Deputy Commissioner (Appeals) the details were not furnished and he has remanded the case to the assessing authority to examine the matter afresh. The assessee instead of furnishing the information, approached the Sales Tax Tribunal by way of second appeal and there an affidavit was submitted by the assessee with statement of purchases. The affidavit submitted by the assessing authority was not considered as it was verified by Notary Public.