https://www.taxtmi.com/caselaws?id=144151 Prepayment of the admitted tax before furnishing the return was treated as a condition precedent to a valid return under the statutory scheme, and failure to enclose proof of such payment meant the return could be regarded in law as no return. The provision for revised returns applied only to omissions or errors in the return itself and did not cure non-compliance with the prepayment requirement. A notice in Form VI issued on that footing remained valid where the Commercial Tax Officer otherwise had jurisdiction under section 11, and a mistaken reference to the form or clause did not by itself invalidate the assessment. The reference was answered in favour of the revenue. en-us Fri, 07 Jan 1966 00:00:00 +0530 Sat, 20 Apr 2013 12:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144151 Prepayment of the admitted tax before furnishing the return was treated as a condition precedent to a valid return under the statutory scheme, and failure to enclose proof of such payment meant the return could be regarded in law as no return. The provision for revised returns applied only to omissions or errors in the return itself and did not cure non-compliance with the prepayment requirement. A notice in Form VI issued on that footing remained valid where the Commercial Tax Officer otherwise had jurisdiction under section 11, and a mistaken reference to the form or clause did not by itself invalidate the assessment. The reference was answered in favour of the revenue. Case-Laws VAT and Sales Tax Fri, 07 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144151