9911796707
TMI Blog1979 (10) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... he material facts giving rise to this reference as set out in the statement of the case are these: The assessee is a dealer in motor vehicles, motor chassis, tractors, their spare parts, petrol and lubricants, etc. He was assessed to sales tax by order dated 17th July, 1969, for the period 1st January, 1966, to 31st December, 1966. The Sales Tax Officer imposed a penalty of Rs. 2,35,000 on the assessee under section 17(3) of the Act on the ground that the assessee had submitted the four quarterly returns after the delay of one year and three months in respect of the first quarter, of one year in respect of the second quarter and of 9 and 10 months in respect of the third and fourth quarters respectively and that the tax, that should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalty, a sum not exceeding onefourth of the amount of the tax, which may be assessed on him under section 18, or where no tax is payable, a sum not exceeding Rs. 100." By section 10 of the Act, the amendment to section 17(3) was made retrospective in effect and it was provided that the aforesaid section 5 of the amending Act shall be deemed to have formed part of the principal Act from the commencement thereof. It may also be stated that under the unamended provisions of the Act, it was held by this Court in Pyarelal, S/o Basorelal v. State of M.P. [1971] 28 STC 130 that no penalty was imposable for delay in filing of return and payment of tax. 4.. The learned counsel for the assessee contended that under the provisions of article 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax Tribunal is the creature of the statute, it can only decide the disputes between the assessee and the Commissioner in terms of the provisions of the Act. The question of ultra vires is foreign to the scope of its jurisdiction. If an assessee raises such a question, the Tribunal can only reject it on the ground that it has no jurisdiction to entertain the said objection or decide on it. As no such question can be raised or can arise in the Tribunal's order, the High Court cannot possibly give any decision on the question of the vires of a provision. In the present case, as the Board had no jurisdiction to consider the vires of section 17(3) of the Act, as amended by the amending Act, the said question cannot arise for consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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