CHHAGAN LAL Vs. STATE

JUDGEMENT

(1.) BRIEFLY the facts of the case are that the assessee failed to submit any return for the year 1960. But after the expiry of the due period the assessee deposited the tax in four instalments amounting to Rs. 4500/- in the year 1961. The three receipts do not bear the period for which they relate but the last and the fourth one dated 27. 12. 61 have some indication that the tax pertains to year 1961-62. The returns for the 1961-62 were submitted on 4. 6. 62. Before finalising the assessment the learned Assistant Commissioner/excise & Taxation Chittorgarh imposed a penalty of Rs. 1000/- and asked the assessee to deposit the tax in arrear along with the penalty and file the quarterly returns within a limitation of 15 days. The assessee went in appeal before the Deputy Commissioner Sales Tax/appeals/jodhpur who also rejected the appeal. The assessee has therefore come up in revision.

(2.) THE only contention of the petitioner is that the penalty had been imposed before making him liable to pay any tax. THE learned counsel for the State alleged that the assessee had been negligent and defaulted payment of tax. THE imposing of penalty is not subject to the assessment of the tax. THE assessee had been paying an annual tax of Rs. 5000/- or 6000/ -. Hence the maximum limit of one half of the tax has been judiciously considered and imposed as penalty. THE assessee had been a habitual offender in the payment of tax and hence deserves no leniency.