IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 16470 of 1991 Date of Decision: 20.9.2010 M/s Super India Casting Industries ....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 order of Sales Tax Tribunal, Haryana under the provisions of Haryana General Sales Tax Act, 1973. 2. Learned counsel for the parties agree that the questions to be decided relates to levy of penalty by the revisional authority for the first time when no penalty was levied by the assessing authority and demand of interest for the period prior to passing of order of revised assessment against the assessee whereby demand of additional tax was raised for the first time. 3. Learned counsel for the assessee states that on both the issues, the matter is covered in its favour by the judgments of this Court in Chaudhary Tractor Company, Tohana v. State of Haryana (2007) 30 PHT 573 (P&H) and Chaudhary Tractor Company, Tohana v. CWP No. 16470 of 1991 -2- State of Haryana (2007) 30 PHT 659 (P&H) holding that penalty cannot be levied for the first time by the revisional authority and interest was not attracted on the demand of tax raised for the first time as a result of order of revisional authority. 4. Learned counsel for the State is unable to distinguish the applicability of the said judgments to the present case. 5. Accordingly, this petition is allowed in terms of above judgments. The petitioner will be entitled to relief accordingly. (ADARSH KUMAR GOEL) JUDGE September 20, 2010 (AJAY KUMAR MITTAL) gbs JUDGE