1993 (1) TMI 22

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..... ng to the assessment years 1973-74 and 1974-75. During the years ended on September 30, 1972, and September 30, 1973, the assessee was required to pay Rs. 3,084 and Rs. 3,148 as penalty to the State Government under section 45 of the Gujarat Sales Tax Act, 1969, for the default committed by it, viz., failing to pay tax due within the prescribed time. The assessee claimed deduction of these amounts .....

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..... ed by the Tribunal to this court. By a common statement of case, the Tribunal has referred the following four questions to this court : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in construing the provisions of section 45 of the Gujarat Sales Tax Act, 1969, to hold that the interest payment made would be penalty for infraction of law and not a .....

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..... rence applications made to it for two different assessment years. The Tribunal, therefore, should have made two references to this court. Since the Tribunal has failed to do so, we direct the High Court office to register two references treating 1. T. R. No. 228 of 1980 as reference arising out of Reference Application No. 44 of 1978-79 pertaining to the assessment year 1973-74. The other referenc .....

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