TARAK NATH PAUL
Vs. COMMISSIONER OF WEALTH TAX
LAWS(CAL)-1982-1-18
HIGH COURT OF CALCUTTA
Decided on
January 13,1982
TARAK NATH PAUL
Appellant
VERSUS
COMMISSIONER OF WEALTH-TAX
Respondents
Referred Judgements :-
FOWLER V. PADGET [REFERRED TO]SHERRAS V. DE RUTZEN [REFERRED TO]
MURRAY R.SPIES V. UNITED STATES [REFERRED TO]
RAVULA HARIPRASED RAO VS. STATE [REFERRED TO]
STATE OF MAHARASHTRA VS. MAYER HAM GEORGE [REFERRED TO]
NAVNIT LAL C JAVERI VS. K K SEN APPELLATE ASSISTANT COMMISSIONER OF INCOME TAX BOMBAY [REFERRED TO]
WILLIAM JACKS AND COMPANY LIMITED VS. STATE OF ORISSA [REFERRED TO]
HINDUSTAN STEEL LIMITED VS. STATE OF ORISSA [REFERRED TO]
R S JOSHI SALES TAX OFFICER GUJARAT J S JOSHI SALES TAX OFFICER GUJARAT VS. AJIT MILLS LTD:IDAR TALUKA SAHAKARI [REFERRED TO]
MOTILAL PADAMPAT SUGAR MILLS COMPANY LIMITED VS. STATE OF UTTAR PRADESH [REFERRED TO]
COMMISSIONER OF WEALTH TAX AMRITSAR VS. SURESH SETH [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. PATEL AND CO I M [REFERRED TO]
VED PRAKASH GUPTA VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
INDU BARUA VS. COMMISSIONER OF WEALTH TAX [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. DARGAPANDARINATH TULJAYYA AND CO [REFERRED TO]
MICHAEL FERNANDES VS. COMMISSIONER OF WEALTH TAX [REFERRED TO]
ALL INDIA SEWING MACHINE CO VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
BISWANATH GHOSH VS. INCOME TAX OFFICER [REFERRED TO]
NEMICHAND GANESHMAL VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GANGARAM CHAPOLIA [REFERRED TO]
ICHHABAI PANCHAL VS. COMMISSIONER OF WEALTH TAX [REFERRED TO]
SUNDERDAS THACKERSAY AND BROS VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
LOONKARAN S AND SONS VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GUJARAT TRAVANCORE AGENCY [REFERRED TO]
COMMISSIONER OF INCOME-TAX PATIALA VS. PATRAM DASS RAJA RAM BERI [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAWAT SINGH AND SONS [REFERRED TO]
Cited Judgements :-
COMMISSIONER OF INCOME TAX ANDHRA PRADESH HYDERABAD VS. AUTOFIN LIMITED [LAWS(APH)-1984-6-30] [REFERRED TO]SCHULKE INDIA PVT. LTD. VS. UNION OF INDIA [LAWS(BOM)-2024-11-36] [REFERRED TO]
JUDGEMENT
Sabyasachi Mukharji, J. -
(1.)In this reference under Section 27(3) of the W.T. Act, 1957, two questions have been referred to this court which are as follows :
"1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in allowing a partial relief instead of quashing the penalty order and in holding that the mens rea is not required to be established by the Department in imposing penalty for late submission of returns ? 2. Whether, on the facts and in the circumstances of the case, the imposition of penalty was at all justified without proper consideration of the press note dated 2nd June, 1969, issued by the Ministry of Finance, Department of Revenue and Insurance, Govt. of India, referred to in the Tribunal's order ?"
(2.)This reference relates to four assessment years, viz., assessment years 1966-67, 1967-68, 1968-69 and 1969-70, and the assessee is one of the beneficiaries of a trust called " Puma Chandra Paul Trust" with 1/5th share. 90% of the assessee's wealth-tax was from the said trust and the remaining 10% was from some movable properties. The returns for those assessment years under reference were filed after a long delay and for this default the WTO imposed penalties under Section 18(1)(a) of the W.T. Act, 1957. Being aggrieved by the of oresaid order of the WTO, the assessee went up in appeal before the AAC and the AAC agreed with the WTO and affirmed the imposition of penalties.
(3.)Thereafter the assessee filed appeals before the Income-tax Appellate Tribunal. The Tribunal noted the facts in great detail. It appears, as we have mentioned hereinbefore, four years were involved, the first valuation date was 31st of March, 1966 and the returns in respect of the first assessment year was due to be filed on 30th of June, 1966 and the other valuation dates were 31st of March for the subsequent years and the returns were to be filed on the 30th of June, of the subsequent years. It appears that the wealth-tax returns were filed for the first two years, viz., 1966-67 and 1967-68, on 9th of August, 1971, and for the next two years, viz., 1968-69 and 1969-70, on 9th of February, 1973.
"1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in allowing a partial relief instead of quashing the penalty order and in holding that the mens rea is not required to be established by the Department in imposing penalty for late submission of returns ? 2. Whether, on the facts and in the circumstances of the case, the imposition of penalty was at all justified without proper consideration of the press note dated 2nd June, 1969, issued by the Ministry of Finance, Department of Revenue and Insurance, Govt. of India, referred to in the Tribunal's order ?"
(2.)This reference relates to four assessment years, viz., assessment years 1966-67, 1967-68, 1968-69 and 1969-70, and the assessee is one of the beneficiaries of a trust called " Puma Chandra Paul Trust" with 1/5th share. 90% of the assessee's wealth-tax was from the said trust and the remaining 10% was from some movable properties. The returns for those assessment years under reference were filed after a long delay and for this default the WTO imposed penalties under Section 18(1)(a) of the W.T. Act, 1957. Being aggrieved by the of oresaid order of the WTO, the assessee went up in appeal before the AAC and the AAC agreed with the WTO and affirmed the imposition of penalties.
(3.)Thereafter the assessee filed appeals before the Income-tax Appellate Tribunal. The Tribunal noted the facts in great detail. It appears, as we have mentioned hereinbefore, four years were involved, the first valuation date was 31st of March, 1966 and the returns in respect of the first assessment year was due to be filed on 30th of June, 1966 and the other valuation dates were 31st of March for the subsequent years and the returns were to be filed on the 30th of June, of the subsequent years. It appears that the wealth-tax returns were filed for the first two years, viz., 1966-67 and 1967-68, on 9th of August, 1971, and for the next two years, viz., 1968-69 and 1969-70, on 9th of February, 1973.
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