COMMERCIAL TAXES OFFICER KOTA Vs. RAJASTHAN OIL MILLS

JUDGEMENT

(1.) THE Rajasthan Sales Tax Tribunal has referred the following question of law under section 15 (2) of the Rajasthan Sales Tax Act, 1954, for decision of this Court. " Whether, in the facts and in the circumstances of the case, the Board of Revenue was justified in holding that penalty cannot be imposed under section 16 (1) (h) of the Rajasthan Sales Tax Act, although tax was not deposited within the prescribed period ?"

(2.) THE period in dispute in this case is July 11, 1964 to June 30, 1965. In the course of assessment proceedings, the assessing authority found that the additional tax has not been deposited, in respect of certain transactions which were held taxable in the assessment order and as such penalty of Rs. 3,010. 50 was levied under section 16 (1) (h) of the Rajasthan Sales Tax Act read with section 9 of the Central Sales Tax Act, 1956. THE appeal was preferred before the Deputy Commissioner (Appeals) against the said order and the Deputy Commissioner (Appeals) has held that penalty cannot be levied in view of the judgment of the Supreme Court in State of Rajasthan v. Ghasilal [1965] 16 STC 318.