1967 (4) TMI 190

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.... S.T. XIV for production of up-to-date account books for the whole of the year 1963-64 including the quarter which had not yet expired along with a notice to show cause as to why the registration certificate of the petitioner-firm should not be cancelled under sub-section (4) of section 7 of the Act. The account books were produced by the petitioner-firm but it did not file any return in the prescribed form for the period ending 31st March, 1964. A return for the first fourteen days of January, 1964, is now admitted by counsel to have been filed with the Assessing Authority under orders from him. During the course of the proceedings, the petitioner-firm surrendered its registration certificate along with its application dated 3rd March, 196....

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....on 5(2)(a)(ii) of the Act had been illegally disallowed by the Assessing Authority; and (iii) that the assessment proceedings for the fourth quarter of 1963-64 were in any case wholly without jurisdiction. 3.. The first attack on the impugned order was based on a Division Bench judgment of this Court in Mansa Ram Sushil Kumar v. Assessing Authority, Ludhiana[1964] 15 S.T.C. 857. Counsel concedes that the said judgment having been overruled by a subsequent Full Bench judgment of this Court in Mls. Om Parkash Rajinder Kumar v. K.K. OpalI.L.R. (1967) 1 Puni. 115; 19 S.T.C. 153., he cannot successfully sustain the said attack so far as this Court is concerned. In the Full Bench judgment it has been held that sales tax can be assessed unde....

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....d form quarterly within thirty days from the expiry of each quarter. No order under rule 23 prescribing a shorter period for furnishing the returns having been passed in this case it was the right of the petitioner-firm to wait till the last of the thirty days allowed to it after the expiry of each relevant quarter for submitting the prescribed returns. The petitioner-firm could not in law be compelled to file a return relating to a broken part of the quarter. It is not the case of the respondent that any special order fixing shorter period had been passed by the Assessing Authority for reasons recorded by him. In the absence of any returns for the period 1st January, 1964, to 31st March, 1964, or 2nd March, 1964, in this case, assessment p....