1968 (7) TMI 14

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..... 2. The appeal against this order was dismissed on November 18, 1962. Thereafter, by Ex. P-2 notice dated March 18, 1957, the petitioner was informed that revenue recovery proceedings would be taken against him unless the tax due is remitted on or before March 25, 1967. He was further informed that in default of remittance of the said amount within the said date, the 1st respondent would be compell .....

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..... red by reason of the above provision is not disputed, and cannot be disputed. But Ex. P-3 also threatens the petitioner with penalty proceedings in case of default in paying the tax. I have not been shown any provision in the statute which places an embargo on imposing penalty beyond a certain time from the date of the assessment. I, therefore, allow this O.P. to the limited extent of quashing E .....

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