In the High Court of Punjab and Haryana, Chandigarh G.S.T.R. No. 7 of 1991 Date of Decision: January 20, 2009 Punjab State …Applicant Versus M/s New Model Industries Pvt. Ltd., Jalandhar …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: Mr. Piyush Kant Jain, Addl. AG, Punjab for the applicant. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. The instant reference under Section 22(1) of the Punjab General Sales Tax Act, 1948 (for brevity, ‘the Act’) has arisen out of order dated 5.8.1987 passed by the Sales Tax Tribunal, Punjab, Chandigarh (for brevty, ‘the Tribunal) in Appeal No. 460 of 1985-86, pertaining to the return for the quarter ending 30.6.1984. The Tribunal has referred the following question of law for adjudication of this Court:- “Whether, in the facts and circumstances of the case, the reference to part of a month under section II-D(3)(i) is a G.S.T.R. No. 7 of 1991 calendar month or the month in the terms of days i.e. comprising of 30 or 31 days as the case may be” A perusal of the order passed by the Tribunal would show that a paltry amount of Rs. 30,000/- has been imposed as penalty under Section 10(6) and Rs. 5375/- as interest under Section 11-D on the dealer. The total amount comes to Rs. 35,375/- which is diminutive in nature. Therefore, we are not inclined to adjudicate the question of law and the same is returned unanswered. (M.M. KUMAR) JUDGE (H.S. BHALLA) January 20, 2009 JUDGE Pkapoor 2