https://www.taxtmi.com/caselaws?id=150200 A registered dealer under the Central Sales Tax Act could not be compelled, by resort to the Bihar Sales Tax Act and rules, to file monthly returns or be assessed for a broken period, because the statutory scheme for Central sales tax returns remained governed by the Central Act and the 1957 Bihar Rules. The proviso to section 14(1) of the Bihar Act was held to regulate the time for filing prescribed returns, not to alter the return period itself, so the monthly-return requirement and broken-period assessment were without jurisdiction. Penalties under sections 14(4) and 20(4) of the Bihar Act were also inapplicable to Central sales tax liability, as section 9(2) imported procedure, not substantive penal liability. The assessment order was quashed. en-us Fri, 24 Mar 1972 00:00:00 +0530 Fri, 10 May 2013 11:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150200 A registered dealer under the Central Sales Tax Act could not be compelled, by resort to the Bihar Sales Tax Act and rules, to file monthly returns or be assessed for a broken period, because the statutory scheme for Central sales tax returns remained governed by the Central Act and the 1957 Bihar Rules. The proviso to section 14(1) of the Bihar Act was held to regulate the time for filing prescribed returns, not to alter the return period itself, so the monthly-return requirement and broken-period assessment were without jurisdiction. Penalties under sections 14(4) and 20(4) of the Bihar Act were also inapplicable to Central sales tax liability, as section 9(2) imported procedure, not substantive penal liability. The assessment order was quashed. Case-Laws VAT and Sales Tax Fri, 24 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150200