TaxTMI 
TaxTMI 
1966 (7) TMI 67
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....ending 30th June, 1956, and 30th September, 1956, the petitioners filed returns of their turnover and deposited Rs. 2,855 and Rs. 5,810, being the tax due in accordance with the said returns. A notice dated 2nd June, 1958, was issued by the Sales Tax Officer under section 11 of the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi, requiring the petitioners to appear before him on 12th Se....
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....ry registered dealer is required by section 10 to furnish returns by such date and to such authority as may be prescribed. Sub-section (3) of section 10 requires a registered dealer to pay the full amount of tax due by him according to such returns before filing the same. Notice under section 11(1) is to be issued only if no returns are furnished by a registered dealer by the prescribed date or if....
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.... by the registered dealer and tax as due on the basis of the said returns. This is precisely what seems to have been done in this case. The Assessing Authority having decided that notice under section 11(1) of the said Act had not been issued in accordance therewith, it proceeded to accept the returns and the tax deposited, and, in my opinion, rightly. No exception can, therefore, be taken to the ....