1997 (1) TMI 503

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..... ing an additional demand of sales tax and levying penalty under section 10(7) of the Punjab General Sales Tax Act, 1948 (for short, the Act ) and also for quashing the orders passed in appeals by the Deputy Excise and Taxation Commissioner and the Sales Tax Tribunal, Punjab (for short, the Tribunal ), whereby the additional tax and penalty have been upheld. 2.. The petitioner is a partnership .....

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..... ve remedy is available and the petitioner has deliberately not chosen to avail of the same. 4.. We have considered the preliminary objection and find force therein. The petitioner may, under section 22(1) of the Act, make an application before the Tribunal requiring the Tribunal to refer to the High Court any question of law arising out of the order of the Tribunal. If the petitioner herein feel .....

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