1993 (5) TMI 165

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....rier, Faridabad, passed the impugned order imposing penalty to the tune of Rs. 40,800 under section 9(2) of the Central Sales Tax Act, 1956, read with section 37(6) of the Haryana General Sales Tax Act, 1973. Though the petitioner has filed an appeal against the aforesaid order before the appellate authority under the provisions of the Haryana General Sales Tax Act, yet the petitioner has approach....

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....late authority and that this Court should consider this case and determine, whether respondent No. 2 had the authority to impose penalty. In support of this contention, reliance has been placed on Filterco v. Commissioner of Sales Tax, Madhya Pradesh [1986] 61 STC 318 (SC); AIR 1986 SC 626 and Hindsons (P) Ltd. v. State of Punjab [1982] 49 STC 136 (P&H). We have gone through the judgments relie....