1964 (6) TMI 49

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....ed by a common assessee. They raise a common question of law, that question being whether the assessee was entitled to a notice under section 12(3) of the Mysore Sales Tax Act, 1957, to be hereinafter called "the Act" read with rule 16(b) framed under that Act before assessment. The material facts of the case are as follows: In respect of the assessment years with which we are concerned in these c....

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.... in appeal to the Deputy Commissioner of Commercial Taxes. Before the Deputy Commissioner, the necessary "C" Forms were produced. The Deputy Commissioner accepted those forms and allowed the assessee the concession asked for. The Commissioner of Commercial Taxes suo motu called for the papers under his revisional powers, set aside the orders of the Deputy Commissioner of Commercial Taxes and resto....

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.... with the assessee's returns amounted to making incomplete returns. Under rule 6(b) of the rules framed under the Act the assessee should submit his "C" Forms either with the return or at any time before the final assessment is made. Hence it cannot be said that a return which is unaccompanied by "C" Forms is an incomplete return. Further, as mentioned earlier, in the instant case, the assessing a....

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.... v. The State of Kerala[1962] 13 S.T.C. 904. bears on the point under consideration. That being so, we have not examined the correctness of that decision. In deciding these cases, we have not gone into the question as to whether an assessing authority should or should not give reasonable time to an assessee to produce the "C" Forms before making the final assessment, as in these cases the asses....