TaxTMI 
TaxTMI 
1961 (9) TMI 57
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....n 7, (7-A or 18) or has, without reasonable cause failed to furnish it within the time allowed and in the manner prescribed; or (b) has concealed the particulars of his turnover or deliberately furnished inaccurate particulars of such turnover; (c) ......he may direct that such dealer shall pay, by way of penalty, in the cases referred to in clauses (a) and (c), in addition to the amount of tax payable by him, a sum not exceeding 25 per cent. of the tax due if the tax is upto Rs. 10,000 and not exceeding 50 per cent. of the tax due if the tax is above Rs. 10,00) and in the cases referred to in clause (b), in addition to any tax payable by him, a sum not exceeding one and one-half times the amount of tax, which would have been avoided, if....
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....t to the provisions of section 7, as it then stood, a set of rules was framed. The relevant rules, to which Mr. Pathak invited my attention, are rules 39, 40 and 41. The material portions of these rules are as follows: "Rule 39. (1) Any dealer may elect to submit returns of his turnover of the assessment year in lieu of the returns of the turnover of the previous year, and shall signify such election in the return filed by him in Form IV: Provided that a dealer who did not carry on business during the whole of the previous year shall elect to submit his returns of the assessment year. (2) A dealer who has once signified his election under sub-rule (1) shall not again exercise his option so as to vary the basis of assessment:....
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....ull Bench decision of this Court reported in Adarsh Bhandar v. Sales Tax Officer[1957] 8 S.T.C. 666. The Full Bench in that passage, at page 674 of the report, observed as follows: "that after the coming into force of U.P. Act VIII of 1954, the making of a return of his turnover in respect of a portion of the asessment year ceased to be at the option of the dealer but was at the discretion of the State Government, and that sub-rules (1) to (3) of rule 41 became useless. A new sub-rule (1) of rule 41 was accordingly substituted for the exisiting sub-rule (1). Under this substituted subrule a dealer was required to submit a quarterly return on certain prescribed dates, but the substitution of the new sub-rule for the old was not effected u....
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....Press or otherwise, calling upon all dealers liable to pay tax under the Act to furnish within the period specified in section 7 the prescribed returns to the Sales Tax Officer. (b) The Sales Tax Officer may. if he considers necessary, serve a notice in Form I individually on any dealer within his jurisdiction. (2) A dealer shall not be absolved of the responsibility to submit the returns within the period specified in section 7 on the ground that a notice has not been published or served as required under sub-rule (1)". By reference to these provisions also, he has argued that as there was no longer any period specified under the amended section 7, there could be no failure by a dealer to file a return within a certain period. The breac....