1982 (3) TMI 237

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....Authority imposing a penalty of Rs. 22,500 under section 10(7) of the Punjab General Sales Tax Act, 1948 (for short, the Act), for filing incorrect returns for the assessment year 1970-71 and Rs. 10,000 for not depositing the tax due respectively are impugned. Undisputably, both these orders emanate from the assessment order dated 28th March, 1972 (annexure P1) (in C.W.P. No. 1336 of 1974), whe....

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....rusted by the petitioner for purposes of filing the appeal was suddenly taken ill and remained confined to bed in P.G.I., Chandigarh, for quite sometime, yet the appellate authority did not accept this plea and thus declined to condone the delay. The petitioner now impugns the orders of the Assessing Authority imposing the penalties as well as of the appellate authority dismissing its appeals. ....

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.... fall and deserve to be set aside. The learned counsel for the respondents however seeks to contend that the impugned orders of penalty are wholly independent orders and have nothing to do with the assessment order, annexure P1 in both the petitions. This submission obviously has no legs to stand upon for the reason that it is only during the course of the assessment proceedings that the Assess....