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TMI Blog2009 (1) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... im. Question of law raised in the instant case is decided in favour of the applicant and against the Revenue. - - - - - Dated:- 27-1-2009 - KUMAR M.M. AND BHALLA H.S. , JJ. The judgment of the court was delivered by M.M. KUMAR J. In pursuance of order dated July 30, 1996, passed by this court in S.T.C. No. 28 of 1994, filed by the applicant under section 22(2) of the Punjab General Sales Tax Act, 1948 (for brevity, the Act ) the Sales Tax Tribunal, Punjab, Chandigarh (for brevity, the Tribunal ) has referred the following question of law for adjudication of this court: Whether, in the facts and circumstances of the case, the petitioner was liable to pay interest from the date of filing of return or from the date of revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, vide order dated September 23, 1988, with a direction to proceed afresh after confronting the impounded documents to the applicant and establishing on record the ownership of those documents with the applicant as well as actual suppression of sale as per entries in the impounded documents in relation to the account books of the applicant. This time, the Assessing Authority did not make any addition due to surprise inspection and framed assessment vide order dated January 18, 1989 with refund of Rs. 14,523.67. It was concluded that the documents are not connected with the business of the applicant. During scrutiny of order dated January 18, 1989 passed by the Assessing Authority, the Assistant Excise and Taxation Commissioner, Ludhia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered that the same be calculated and charged on the amount of tax which may be found due on the basis of addition of Rs. 3,00,000. Against the order dated September 30, 1992, passed by the Tribunal, the applicant filed a reference application before the Tribunal, which was declined vide order dated October 11, 1993. Feeling aggrieved, the applicant filed S.T.C. No. 28 of 1994, under section 22(2) of the Act, in this court, which was allowed vide order dated July 30, 1996 and accordingly the question of law mentioned in para 1 above has been referred by the Tribunal for our adjudication. After hearing learned State counsel for the Revenue and perusing the paper book with her able assistance we are of the considered view that the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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