Tax rebate requires timely return filing; late return acceptance without penalty does not imply extension.

Rebate under section 15 of the Bihar Sales Tax Act, 1959 was treated as conditional on both payment of admitted tax and furnishing the return within the prescribed or duly extended period; the statutory language was held substantive, not surplusage, so timely filing was essential for the rebate. Acceptance of a belated return and non-imposition of penalty did not imply that time had been extended, because the statute separately permits assessment on late returns and extension only on reasonable cause. The contrary earlier view was overruled, and the assessee's claim failed.

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Issues: (i) Whether rebate under section 15 of the Bihar Sales Tax Act, 1959 could be claimed without furnishing the return within the prescribed or extended period. (ii) Whether, where a belated return was accepted and assessed without penalty, the period for filing the return could be impliedly treated as extended.

Issue (i): Whether rebate under section 15 of the Bihar Sales Tax Act, 1959 could be claimed without furnishing the return within the prescribed or extended period.

Analysis: Section 15 was read with section 14(1), section 14(3), rule 10(2), and section 20(2). The language requiring the tax to be admitted in a return furnished in the prescribed manner and within the prescribed or extended period was treated as substantive, not merely descriptive. The words used by the legislature were held to be meaningful and not surplusage. The rebate provision was therefore construed as requiring both payment of admitted tax and timely furnishing of the return.

Conclusion: The return had to be filed within the prescribed or extended period for rebate to be allowable, and this condition was against the assessee.

Issue (ii): Whether, where a belated return was accepted and assessed without penalty, the period for filing the return could be impliedly treated as extended.

Analysis: Section 14(3) permits extension where the prescribed authority extends time for reasonable cause, and section 14(4) separately enables penalty for failure to furnish returns in time. Acceptance of a belated return and omission to levy penalty did not necessarily mean that time had been extended, because assessment on such a return was permissible under the statute. The Court therefore rejected the inference of implied extension.

Conclusion: No implied extension of time could be presumed, and this contention also failed against the assessee.

Final Conclusion: The statutory scheme made timely filing of the return an essential condition for rebate, and the contrary view in the earlier decision was overruled.

Ratio Decidendi: Where a taxing statute expressly conditions rebate on a return furnished within the prescribed or extended period, courts must give effect to that requirement and cannot presume compliance or extension from mere acceptance of a belated return without penalty.

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