9911796707
TMI Blog1966 (9) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitionerfirm by an order, dated 30th September, 1961. By another order, dated 28th November, 1961, the said officer imposed a penalty of Rs. 5,000 against the petitioner under section 14(1)(e) of the Madhya Bharat Sales Tax Act. The petitioner filed revision petitions against the said orders before the Additional Commissioner of Sales Tax, M.P., Indore. The revisional authority modified the assessment order to certain extent and also reduced the penalty. In this petition under Article 226 of the Constitution the petitioner seeks a writ of certiorari for quashing the said orders. 2.. From the assessment record it appears that for the first three quarters the returns were filed on 29th July, 1957, 28th October, 1957, and 28th January, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 200 for the petitioner's failure to file the return for the last quarter. After the assessment order was passed, the Sales Tax Officer issued a notice to the petitioner to show cause why a penalty should not be imposed under section 14(1)(e) of the Madhya Bharat Sales Tax Act and imposed the penalty of Rs. 5,000. 3.. Shri C.P. Sen, learned counsel for the petitioner, urged before us that the Sales Tax Officer was in error in refusing adjournment on 29th September, 1961; there was no justification for reaching the conclusion that the petitioner was not prepared to produce his account books and on that ground resorting to "best judgment" assessment under section 8(4) of the Madhya Bharat Sales Tax Act. It is an undisputed fact that on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re hereby repealed: Provided that such repeal shall not affect the previous operation of the said Acts or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulation, certificate or licence) in the exercise of any power conferred by or under the said Acts shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken in the exercise of the powers conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken; and all arrears of tax and other amounts due at the commencem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the repealed Acts, its effect is, however, curtailed by two restrictions: in the first place, it is subject to part (i) of the proviso and cannot be read as overriding its effect; and, secondly, it cannot be given effect to in so far as it is inconsistent with the provisions of the repealing Act. In this view of the matter, it was held in that case that for assessment year 1956-57 the assessee was liable to be assessed under the provisions of the repealed Act only. The question that calls for our consideration is as to whether the petitioner had incurred the liability of being penalized for his failure to submit correct returns before the Madhya Pradesh General Sales Tax Act came into force. In other words, is the penalty matter cove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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