1958 (1) TMI 34

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.... estimate of his turnover for the year, or periodical returns of the actual turnover. At the said date there was no provision in the Mysore Sales Tax Act, 1948, for making provisional assessment. In August, 1955, an amending Act being Act No. 17 of 1955 came into existence. Section 12 of the said Act provides as follows: "Validation.-All assessments and collections made and other acts and things done (including orders made) before the commencement of this Act, which can be made or done under the principal Act as amended by sections 2(3), 4 and 5 of this Act, are hereby declared to have been validly made or done and shall not be called in question in any manner." Section 4 of the said Act inter alia provides as follows: "........After sub-se....

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....an be made, the taxing authority should call upon the assessee to furnish either an advance estimate of his turnover for the year or the periodical returns of the actual turnover as may be prescribed, and it is then that the assessing authority may determine the amount of tax either on the basis of the said estimate or returns as furnished by the dealer, or on the basis of the transactions of the dealer in the previous year, but in this case before the provisional assessment in question was made his client was not asked to furnish either an advance estimate of his turnover for the year or periodical returns of the actual turnover. It is not disputed that the petitioner was in fact not called upon by the authorities to furnish the said retur....

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....other choice but to make a provisional assessment only on the basis of the transactions of the dealer in the previous year. The net result is that the section as contemplated cannot be given effect to in the absence of such rules. In my opinion also the interpretation which the learned advocate for the respondent wants to put on the said section is not correct. For the purpose of making an assessment under the said section, the authorities have to require a dealer to furnish either an advance estimate of his turnover for the year or periodical returns of the actual turnover as may be prescribed, and after the return comes before the assessing authorities they may determine the amount of tax payable either on the basis of the return or on t....