- (1.) The instant petition filed under Article 226 of the Constitution prays for quashing order dated 5.12.1991 (P-3), passed by the Assistant Excise and Taxation Officer, Sales Tax Check Barrier, Shivpuri Mandi, Sonepat, imposing a penalty of Rs. 22,875/- under Section 37(6) of the Haryana General Sales Tax Act, 1973 (for brevity, 'the Act'). A further penalty of Rs. 200/- under Section 51 of the Act has been imposed for not mentioning the time of despatch in the transfer invoice.
(2.) Brief facts of the case are that the petitioner is a partnership concern and engaged in the sale and purchase of paddy etc. The petitioner sent paddy in truck No. HRO-3478 from Panipat to Delhi with stock transfer invoice No. 005, dated 25.11.1991, G.R. No. 7211, dated 25.11.1991. The said vehicle was intercepted at Sales-tax Check Barrier Shivpuri Mandi, Sonepat. On scrutiny of documents it was found that no time of despatch was mentioned in the invoice and no proof of payment of tax on paddy was attached/produced with the documents. Upon search a Challan Book No. nil, dated 25.11.1991 was found mentioning 152 bags of paddy, whereas as per documents the number of bags were 150. Accordingly, a show cause notice was issued. On 27.11.1991, partner of the firm, namely, Shri Anup K. Gupta appeared before the officer incharge of the barrier and on his request the goods were released on cash security of Rs. 22,900/-. On 30.11.1991, the petitioner submitted reply to the show cause notice by stating that there was no need to mention time of despatch in case of transfer of goods. The further plea taken was that no purchase tax is payable under Section 9 of the Act because the same has been declared ultra vires by Hon'ble the GOODYEAR INDIA LIMITED V/S STATE OF HARYANA, 1990 2 SCC 71 . However, the Assessing Authority-respondent No. 2 imposed penalty of Rs. 22,875/- under Section 37(6) of the Act and Rs. 200/- under Section 51 of the Act, vide order dated 5.12.1991 (P-3), which is subject matter of challenge in the instant petition.
(3.) No one has put in appearance in support of the petition.;