Penalty for missing return attachments was unjustified where forms were required only to accompany the return.

Failure to attach forms VIII-B and XII-A with a return under rule 15(4) of the M.P. General Sales Tax Rules did not, by itself, justify penalty under section 17(3) of the M.P. General Sales Tax Act. The court followed an earlier Division Bench view that documents required only to accompany the return under rule 15(4) are not within the penal reach of section 17(3), and found no basis to revisit that interpretation. Penalty for non-furnishing of those statements along with the return was therefore not warranted, and the reference was answered in favour of the assessee.

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Issues: Whether penalty under section 17(3) of the M.P. General Sales Tax Act, 1958 was justified for failure to furnish with the return the statements in forms VIII-B and XII-A required by rule 15(4) of the M.P. General Sales Tax Rules, 1959.

Analysis: Rule 15(4) required the return to be accompanied by the documents mentioned therein. A prior Division Bench had held that failure to file documents which are required only to accompany the return under rule 15(4) does not attract the penal provision in section 17(3). That view was followed, and no ground was shown for reconsidering it.

Conclusion: Penalty under section 17(3) for failure to furnish the statements in forms VIII-B and XII-A along with the return was not justified, and the answer to the reference was against the Revenue.

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