IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 4747 of 1992 Date of Decision: 20.9.2010 M/s Goyal Trading Co. ....Petitioner. Versus State of Haryana and others ...Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Avneesh Jhingan, Advocate for the petitioner. Mr. Ajay Gupta, Additional Advocate General, Haryana. ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of penalty under Section 48 of the Haryana General Sales Tax Act, 1973. 2. In the impugned order, Annexure P-5, the Tribunal held that though no extra tax was attracted beyond that already paid by the petitioner, the petitioner was liable to penalty of Rs.16,320/- for not properly maintaining the accounts. 3. We have heard learned counsel for the parties. 4. Learned counsel for the petitioner points out that under Section 48, unless on account of incorrect accounts tax is evaded, penalty cannot exceed Rs.1000/-. This submission is borne out from the language of the provision and could not be disputed by learned counsel for the State. CWP No. 4747 of 1992 -2- 5. We accordingly allow this petition and quash the impugned order to the extent of levy of penalty beyond Rs.1000/-. (ADARSH KUMAR GOEL) JUDGE September 20, 2010 (AJAY KUMAR MITTAL) gbs JUDGE