Quarterly sales tax return deadline barred premature assessment; proceedings started before filing time were without jurisdiction.

Under the Punjab General Sales Tax Rules, a registered dealer was entitled to file quarterly returns within thirty days from the end of each quarter unless a valid order lawfully shortened that period. In the absence of any such special order, the authority could not require a return for a broken part of the quarter before the statutory filing time had expired. On that basis, assessment proceedings commenced for the fourth quarter of 1963-64 before a return was due were held to be without jurisdiction, and the assessment order was invalid.

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Issues: Whether the assessment proceedings for the fourth quarter of the financial year 1963-64, initiated before the expiry of the period allowed for filing quarterly returns, were without jurisdiction and illegal.

Analysis: Under the Punjab General Sales Tax Rules, every registered dealer was entitled to furnish quarterly returns within thirty days from the expiry of each quarter unless a shorter period was specifically prescribed by a valid order. No such special order had been passed. A dealer could not be compelled to file a return for a broken part of the quarter before the statutory period for the quarterly return had expired. As no return for the relevant final quarter was due when the notice was issued and assessment proceedings were commenced, the authority lacked jurisdiction to assess that period.

Conclusion: The assessment proceedings for the fourth quarter of 1963-64 were illegal and without jurisdiction, and the impugned assessment order could not stand.

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