IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.13416 of 1989 Date of decision: 12.5.2010 Sita Devi. -----Petitioner. Vs. The Union of India and others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. R.K. Gupta, Advocate for the petitioner. --- ORDER: 1. This petition seeks quashing of order of penalty passed by the Assessing Officer under the provisions of the Wealth Tax Act, 1957 (for short, “the Act”) for the assessment years 1978-79 and 1986-87. 2. Case of the petitioner is that her land was acquired by the State of Haryana under the provisions of the Town Improvement Act, 1922 in pursuance of notification dated 7.9.1976. The Collector awarded compensation vide award dated 31.3.1977 @ 7.50 per square yard. The compensation was received under protest and reference was sought for enhancement. The Tribunal enhanced the compensation to Rs.40/- per square yard vide judgment dated 14.10.1984, against which the petitioner filed writ petition in this Court. The writ petition was disposed of vide judgment dated 12.1.1988, against which LPA was pending. The compensation received by the CWP No.13416 of 1989 petitioner could not be assessed to tax in the year of receipt as the amount was still in dispute. The petitioner still filed return, which was treated as belated and penalty proceedings were initiated under Section 18(1)(a) of the Act and thereafter penalty was imposed. 3. In the reply, preliminary objection has been raised to the effect that the petitioner had alternative remedy of filing appeal. 4. We are of the view that since the petitioner has alternative remedy of filing appeal, we need not go into the question of validity or otherwise of levy of penalty at this stage. It is, however, made clear that if the appeal is filed within two months from today, the same may be decided on merits. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE May 12, 2010 ( ALOK SINGH ) ashwani JUDGE 2