1969 (1) TMI 52

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....ase, are that the assessee, who is a dealer in foodgrains, made an application on 20th of May, 1957, for exemption. He, however, filed along with the application a chalan showing the deposit of Rs. 500 only whereas the deposit should have been of Rs. 2,000. There was thus a deficiency of Rs. 1,500 in the deposit. On 22nd of August, 1957, the assessee deposited a sum of Rs. 1,500 in the State Bank of India at Deoria. He, however, did not file the chalan showing the deposit on that date, that is on 22nd of August, 1957. The chalan was deposited by the assessee on 24th of August, 1957. The question for consideration is whether in view of rule 20-B of the Rules framed under the Uttar Pradesh Sales Tax Act (hereinafter referred to as the Rules)....

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....m the date of application." Mr. Pachauri, who has appeared for M/s. Ganpat Rai Munna Lal, has strenuously contended that inasmuch as clause (a) of rule 20-B clearly provides that what shall accompany the application is the chalan and not mere deposit of money, it is not possible to depart from the express language of the rule and to say that even though the law requires that the application should be accompanied by a chalan, it stands fully complied if a payment is made and the date of payment will be deemed to be the date of the chalan. We have given the matter our anxious consideration. All that the law requires is that at least one-fourth of the exemption fee calculated on the turnover of the dealer should be deposited. The matter of s....