GANESHILAL GAINDILAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) JAINARAIN Sharma for M/s. Ganeshi Lal Gaindi Lal, Kota in both the revisions. These two revision petitions have been filed against the order of the learned Dy. Commissioner Excise & Taxation (Appeals), Jaipur, dated 1. 6. 64 in respect of the assessment of M/s. Ganeshilal Gaindilal, Kota, for the period 1962-63. They win be disposed of by this common order as they relate to the same judgment.

(2.) THE assessee in his revision petition has attacked the impugned order in respect of the penalty of Rs. 600/- imposed by the Sales Tax Officer under Sec. 16 (1) (b) of the Rajasthan Sales Tax Act for not depositing the tax due in time for the year ending Dewali 1962. He has taken two grounds. THE first ground is that the tax does not become due until assessment has been made. It is argued from this Premise that he was not liable to any penalty since no tax had been determined by the competent assessing authority and since Sec. 16 (l) (b) relates to default in payment following the determination of the tax due, the Sales Tax Officer was not justified in imposing the penlty.