- (1.) The petitioner has approached this court by filing the present petition under Section 22(2)(b) of the Punjab General Sales Tax Act, 1948 (for short, "the Act") seeking a direction to the Sales Tax Tribunal-II, Punjab (for short, "the Tribunal") for referring the following questions of law for opinion of this court: (i) Whether, in the facts and circumstances of the case, levy of penalty and interest under the Act ought to be deleted in view of law laid down by the honourable Supreme Court ? (ii) Whether the penalty and interest should be levied on the petitioner when there is no finding of any contumacious conduct on the part of the applicant in filing the return nor there is any concealment of gross turnover in the return ?
(2.) After hearing learned Counsel for the petitioner at the time of motion hearing, notice was issued confined to imposition of penalty only.
(3.) We have heard learned Counsel for the parties on the question of penalty. As the facts of the case are not in dispute, keeping in view the judgment of this court in Chaudhary Tractor Co., Tohana v. State of Haryana S.T C. No. 19 of 1992, decided on May 29, 2006 Reported at, 2007 8 VST 10 we treat the question of penalty as having been referred to this court and proceed to answer the same.;