Penalty and reference question: factual findings on incorrect accounts and return justified the Tribunal's view.

The Tribunal's finding that the assessee failed to maintain correct accounts and furnish a correct return justified rejection of the accounts, enhancement of turnover, and penalty under section 48 of the Haryana General Sales Tax Act, 1973. On those established factual infirmities, the levy of penalty followed and no separate legal issue arose for reference under section 42. The High Court held that the challenge disclosed no referable question of law from the Tribunal's conclusions, so refusal to make a reference was justified.

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Issues: Whether the assessee's challenge raised any referable question of law from the Tribunal's finding upholding rejection of accounts, enhancement of turnover, and penalty.

Analysis: The Tribunal recorded a firm finding that the assessee had failed to maintain correct accounts and furnish a correct return. On those facts, the levy of penalty under section 48 of the Haryana General Sales Tax Act, 1973, followed from the established concealment-related infirmities in the accounts. The matter did not disclose any legal question warranting reference for opinion under section 42 of the Act.

Conclusion: No referable question of law arose, and the refusal to make a reference was justified.

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