TMI Blog1993 (11) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... of Haryana. Subsequently when notice was received by the petitioner from the assessing authority that the amount was not paid that an enquiry was made by the petitioner from the bank. The amount was wrongly credited in the name of the Central Government taking it to be a tax under the Central Act. Thus the entries were reversed and the amount was credited to the State of Haryana. A notice was issued by the assessing authority to the petitioner and ultimately an order of assessment was passed on September 28, 1992annexure P8 imposing a penalty on account of delayed payment of tax which is impugned in this writ petition by the petitioner inter alia, on the ground that miscrediting of the amount was not on account of the fault of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the amount of tax due from the petitioner was required to be deposited at Panchkula with the State Bank of Patiala who was authorised to do the work of treasury. Since the actual amount was credited to the State of Haryana after great delay, the assessing authority was competent and justified in imposing penalty. After hearing counsel for the parties we are of the view that the assessing authority was legally not justified in passing the impugned order imposing penalty on the petitioner. Section 25(1) and (3) of the Haryana General Sales Tax Act, reads as under: "25. Submission of returns and payment of tax.-(1) Tax payable under this Act shall be paid in the manner hereinafter provided at such intervals, as may be prescribed. (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or through a crossed bank draft or pay order in favour of the assessing authority, drawn on Scheduled Bank with a branch at the headquarters of the assessing authority or at the head office of the business of the dealer." No doubt in view of the aforesaid rule the petitioner could deposit the amount of tax with the scheduled bank dealing with the treasury work at Panchkula or by sending a crossed bank draft or pay order to the assessing authority or at the head office of the business of the dealer. However, on account of breach of this rule no penalty could be imposed, rather in the present case penalty has not been imposed because the tax was deposited at State Bank of India, Sector 17; Branch (Treasury Branch). The incidence of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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