G.S.Singhvi, J.

1. The Sales Tax Tribunal, Haryana (for short, "the Tribunal") has referred the following questions for the opinion of this Court:

"(i) Whether in the facts and circumstances of the case, the Tribunal was justified in upholding the penalty under Section 48 of the Haryana General Sales Tax Act, 1973 ?

(ii) Whether in the facts and circumstances of the case, the Tribunal was justified in inferring deliberateness in filing the third quarterly return by ignoring the explanation of the petitioner?

(iii) Whether in the facts and circumstances of the case, the Tribunal was justified in confusing the words withholding with the words evasion of tax and was right in law in upholding the penalty when the turnover for the whole of the year as returned by the petitioner in the return of paddy has been accepted and the assessment made for the whole of the year?" (In the original reference order as well as statement of case sent to this Court, the Tribunal has, by mistake used the word "concluding" but with the consent of the learned Counsel for the parties, we have read the word "confusing" instead of the word "concluding" because the said word does not make any sense).

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