1967 (6) TMI 35

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....groundnut oil at Namakkal. For the year 1958-59 he claimed rebate in respect of a turnover of Rs. 43,433 which he was entitled to under the Madras General Sales Tax Act and the Rules made thereunder. But the assessing authority disallowed the rebate on the ground that the petitioner delayed submission of returns In Form A-9 for the months of August and September, 1958, and March, 1959. The delay w....

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....search of the records it was found that no application for excusing delay was filed by the petitioner. Sub-rule (3) of rule 18-A of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, is as follows: "(3) If any manufacturer of groundnut oil registered under subrule (1) submits the application in Form A-9 referred to in sub-rule (2) after the 25th day of the month, or if he omits....

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....he delay only if he finds that the delay is with a mala fide intention or the assessee concerned has not maintained true and correct account of his business showing all the particulars prescribed in Form A-9. It is a general rule of law that where a power is vested by a statute in a public authority with a discretion restricted or otherwise, it is meant for exercise and the exercise of the power c....