Concessional sales tax cannot be denied for late declaration filing when the statute sets no express time-limit.

The concessional rate under section 3(3) of the Madras General Sales Tax Act cannot be denied merely because form XVII declarations were filed after the monthly returns, where the statute does not prescribe an express time-limit and the declarations were furnished before assessment. The phrase "in the prescribed manner" does not authorise the rule-making authority to impose a filing deadline inconsistent with the statute. The article also notes that the assessee's entitlement to concessional tax was affirmed subject to fresh verification of the relief admissible.

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Issues: Whether the assessee could be denied the concessional rate of tax under section 3(3) of the Madras General Sales Tax Act on the ground that the declarations in form XVII were not filed along with the monthly returns as contemplated by rule 22(5) of the Madras General Sales Tax Rules, although they were filed before the assessment order was made.

Analysis: The filing of declarations in the prescribed manner under section 3(3) did not, on the language of the proviso, authorise the rule-making authority to prescribe a time-limit for filing them. Since the statute did not require the declarations to be filed within a particular period, the benefit of concessional tax could not be denied merely because the correct declarations were filed after the monthly returns but before assessment. The assessee's case fell within the earlier binding principle applying the same statutory scheme.

Conclusion: The assessee was entitled to the concessional rate of tax under section 3(3) on the basis of the declarations filed before the assessing authority.

Final Conclusion: The entitlement to concessional tax was affirmed, but the matter required fresh verification by the Tribunal as to the extent of relief admissible.

Ratio Decidendi: In the absence of an express statutory time-limit, the words "in the prescribed manner" do not permit denial of a tax concession merely because the declaration was filed after the return but before assessment.

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