JUDGMENT :

PANKAJ MITHAL, J.

1. The petitioner was a Registered Partnership Firm before its dissolution and was probably dealing in Automobiles, Electronics and Pharmaceuticals with its Head Office at Srinagar.

2. The petitioner has invoked the writ jurisdiction of this court for the quashing of the order dated 22nd December, 2008 passed by the respondent No. 2 Commissioner, Commercial Taxes J&K, Government, the consequential order dated 30th March, 2011 passed by the respondent No. 4 Assessing Authority, Commercial Taxes and the Recovery dated 14th November, 2011 to recover the assessed amount of interest and penalty.

3. The petitioner alleges that it had been submitting regular returns till the year, 1990 when on account of eruption of militancy in J&K, threats were issued through publication in the newspapers of the State not to pay any tax to the Government or to suffer serious consequences. In view of the above threats, returns could not be filed in time by large number of persons including the petitioner.

4. The matter of assessment and payment of sales tax in the State of J&K used to be governed by the General Sales Tax Act, 1962 which inter-alia vide Section 25-D empowered the G