Judgment

RAY, C. J. (on behalf of himself and Khamla J.) (Majority view):- These appeals raise the question as to whether the assessees under the Central Sales Tax Act, 1956 hereinafter referred to as the Central Act could be made liable for penalty under the provisions of the State Sales Tax Act hereinafter referred to as the State Act. The penalty imposed under the State Act is for default in payment of taxes within the prescribed time.

2. The Central Act states in section 9 (1) that the tax payable by any dealer under the Central Act on sales of goods effected by him in the course of inter-state trade or commerce shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2) in the State from which the movement of goods commenced.

2A. Section 9 (2) of the Central Act is as follows

"Subject to the other provisions of this Act and the Rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general Sales Tax law of the appropriate State shall, on behalf of the Government of India, assess, re-assess collect and e