https://www.taxtmi.com/caselaws?id=41580 Under a taxing statute that creates the charge on the taxable event, the absence of the appointed assessment machinery may bar penal action for failure to file returns, but it does not extinguish the underlying cess liability. The duty to furnish monthly returns under Section 8 runs to the Collector, and until that authority exists, the specific machinery for receipt of returns and assessment cannot operate; the residual provision in Section 15(2) cannot substitute for that machinery. However, once the Collector is appointed, returns for the antecedent period may be required and assessed, so the substantive liability to cess remains intact. en-us Mon, 08 Jul 1985 00:00:00 +0530 Wed, 30 Jul 2014 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41580 Under a taxing statute that creates the charge on the taxable event, the absence of the appointed assessment machinery may bar penal action for failure to file returns, but it does not extinguish the underlying cess liability. The duty to furnish monthly returns under Section 8 runs to the Collector, and until that authority exists, the specific machinery for receipt of returns and assessment cannot operate; the residual provision in Section 15(2) cannot substitute for that machinery. However, once the Collector is appointed, returns for the antecedent period may be required and assessed, so the substantive liability to cess remains intact. Case-Laws Central Excise Mon, 08 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41580