2012 (1) TMI 136 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to orders passed u/s 9(2A) of the Central Sales Tax Act, 1956 and section 47 of the Haryana General Sales Tax Act, 1973, regarding penalty for late payment of tax, subsequent notice(s) of assessment, and demand order(s).

Summary:

The judgment of the Punjab and Haryana High Court, delivered by Justice M.M. Kumar, pertains to CWP Nos. 15302 and 15304 of 1992, filed by the same assessee-petitioner challenging orders passed by the Deputy Excise and Taxation Commissioner under relevant sections of the Central Sales Tax Act and the Haryana General Sales Tax Act. The petitioner, a dealer under the Haryana General Sales Tax Act, contended that they had paid tax as per return for specific quarters, which were accepted by the assessing authority. However, a penalty was imposed for late payment. The court noted that the petitioner had not exhausted the remedy of filing an appeal as provided under section 39 of the Act before approaching the court directly. Citing the principle established in the case of Titaghur Paper Mills Co. Ltd. v. State of Orissa, the court emphasized the importance of availing alternative remedies provided in statutes. Consequently, the court directed the petitioner to first file an appeal against the impugned orders within four weeks. The stay on penalty recovery was extended until the appeal decision. The petitions were disposed of with this direction, emphasizing the need for the petitioner to follow the prescribed appeal process before seeking judicial intervention.