TMI Blog1993 (2) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... agistrate, Chandigarh, wherein it has been alleged that, during the year previous to the assessment year 1980-81, Ram Piari who alleges herself to be an illiterate lady enjoyed taxable wealth. She was expected to file a return on or before June 30, 1980, but in reality it has been filed after more than four years, i.e., on August 23, 1984, causing a delay of 49 months. It was found that she was liable to pay wealth-tax in the sum of Rs. 5,666 and in this regard an order was passed on February 29, 1988 ; that since there was a default or delay, penalty of Rs. 5,550 was imposed. The wealth-tax as well as the penalty has been affirmed by the Deputy Commissioner of Wealth-tax (Appeals), Chandigarh, on August 17, 1988 ; that since return was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her prosecution. A chart regarding assessment of wealth given in annexure P-3 is reproduced as under : --------------------------------------------------------------------------------------------------------------------------------------------------- Assessment Wealth Wealth assessed Returned Assessed year declared to tax wealth-tax wealth-tax --------------------------------------------------------------------------------------------------------------------------------------------------- Rs. Rs. Rs. Rs. 1980-81 4,89,764 5,80,760 3,600 5,260 1981-82 5,09,580 6,10,580 3,864 5,840 1982-83 5,37,290 6,76,520 4,514 7,140 ---------------------------------------------------------------------------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of this Act shall, so far as may be, apply as if the return were a return required to be furnished under section 14." A perusal of this section shows that an assessee requires a notice which should not be of less than thirty days. In respect of the assessment year 1980-81 and the year 1982-83, the notice does not carry any date. As regards the petition, which relates to the year 1981-82, the notice is dated October 19, 1990, and it wanted reply of the assessee by October 30, 1990. This itself shows that the notice was not in accordance with the statutory provision contained in section 17 of the Act and a mandatory provision was not fulfilled. On behalf of the petitioner, attention has been invited to Shree Singhvi Bros ..... X X X X Extracts X X X X X X X X Extracts X X X X
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