1978 (2) TMI 120

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....nbsp; Appellant M/s. Jhagrakhand Collieries is engaged in coal mining and was assessed to tax under the M.P. GST, 1958 (hereinafter referred to as the Act) for the calendar year 1970. The gross turnover was determined as Rs. 2,30,36,742 and the tax assessed was Rs.3,36,779. Penalty of Rs.1000 was imposed under s. 17(3) of the Act. Declarations under form XII-A were accepted for Rs. 15,06,859 on....

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.... due on 31st Oct.,. Tax amounting to Rs.86,534 due on this return was paid on 2nd Nov., and the return itself was filed on 7th Nov., Thus the delay in depositing the tax was negligible. As regards purchase tax, this was not shown in the original return because the information was not available, and he subsequently filed a revised return showing the purchase turnover and also paid purchase tax alon....

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....d this upset the entire working of appellant. He ceased to have control over the office and hence was not in the position to obtain the requisite declarations in time. It was urged, therefore, that under the facts and circumstances of the case reasonable opportunity was not provided to the assessee and, therefore, these declarations may be admitted now. Learned counsel for the Department opposed t....

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....r by the assessing authority to file these declarations. The assessment record shows that the case was taken up on 18th August, 1973 and was adjourned at the request of counsel for the assessee for 18th Oct, 1973. It was thereafter adjourned to 30th Oct., 1973 in new of the illness of the counsel. On 30th Oct, 1973 certain date was furnished and the case was adjourned to 29th Nov., 1973 for filing....