Penalty for non-payment of admitted tax before assessment is not covered by return-filing or assessed-tax penalty provisions.

Penalty under section 15-A of the U.P. Sales Tax Act cannot be imposed for mere non-payment of admitted tax payable before assessment, because filing a return and depositing admitted tax are distinct obligations. Clause (a) applies only to failure to furnish a return or furnishing it in the prescribed manner, while clause (c) applies only to non-payment of tax assessed under section 7(2) or 7(3). Where no assessment order has been passed and the amount remains voluntarily payable, the default may attract provisional assessment or prosecution, but not penalty under section 15-A.

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Issues: Whether penalty could be imposed for failure to deposit admitted tax within time under section 15-A(1)(a) or section 15-A(1)(c) of the U.P. Sales Tax Act.

Analysis: Clause (a) applies where a dealer fails to furnish a return or furnishes it otherwise than in the prescribed manner. A failure to pay the admitted tax does not amount to failure to file the return, and the filing of the return and deposit of admitted tax are distinct obligations. Clause (c) applies only to non-payment of tax assessed by the assessing authority under section 7(2) or section 7(3). In the present case, no assessment order had been passed. The amount unpaid was only tax payable voluntarily under section 7(1-A) read with rule 41(2), which is not tax assessed. Non-payment of such tax may expose the dealer to provisional assessment or prosecution, but not to penalty under section 15-A.

Conclusion: The penalty was not sustainable under either clause and the impugned order was without jurisdiction.

Ratio Decidendi: Penalty under section 15-A of the U.P. Sales Tax Act cannot be imposed for mere non-payment of admitted tax payable before assessment, because that default is neither failure to furnish a return nor non-payment of assessed tax.

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