- (1.) This order shall dispose of two petitions bearing S.T.C. Nos. 17 and 19 of 1992. For the sake of convenience, facts are being taken from S.T.C. No. 19 of 1992.
(2.) This is a petition under Section 42(2) of the Haryana General Sales Tax Act, 1973 (for short, "the Act") seeking a direction to the Sales Tax Tribunal, Chandigarh (now known as Haryana Tax Tribunal) to refer the following questions of law to this court for opinion: (i) Whether, on the facts and circumstances of the case, revisional authority can or cannot revise the assessment or it was a case of escapement of turnover (ii) Whether, on the facts and circumstances of the case, sales tax can or cannot be levied on the material supplied free of cost during warranty period (iii) Whether, on the facts and circumstances of the case, additional sales tax can or cannot be levied on spares supplied used during warranty on account of difference of rate of tax on contractor and its spares (iv) Whether, on the facts and circumstances of the case, interest under Section 25(5) can or cannot be charged (v) Whether, on the facts and circumstances of the case, tax can or cannot be levied on sales against a valid and genuine ST-15 declaration where the purchaser is not even a dealer for the same (vi) Whether, on the facts and circumstances of the case, the revisional authority can or cannot initiate the penalty proceedings afresh (vii) Whether on the facts and circumstances of the case, penalty proceedings can be initiated within eight years (the time-limit under Section 40) or it can only be initiated within five years (the period prescribed in the Act for the best judgment assessment (viii) Whether on the facts and circumstances of the case, penalty Can Or Cannot be imposed in absence of mens rea (ix) Whether, on the facts and circumstances of the case, penalty can or cannot be imposed for the alleged fault under bona fide belief of the dealer
(3.) However, at the time of hearing the counsel for the petitioner pressed only questions at serial Nos. (iii) and (iv), which are now being considered.;