1973 (3) TMI 122

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r article 226 of the Constitution. The petitioner is a limited company and is engaged in the business of manufacture and sale of vanaspati product at Sitapur. For the first quarter (April to June) of the assessment year 1972-73, the petitionercompany submitted its return through registered post on 31st July, 1972, disclosing a turnover of Rs. 1,03,94,207.94 on which a tax of Rs. 7,78,228.90 was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been challenged in this petition. The penalty has been imposed under section 15-A(I)(a) of the U.P. Sales Tax Act. Under that provision, a penalty can be imposed "if the assessing authority is satisfied that any dealer has without any reasonable cause failed to furnish the return of his turnover which he was required to furnish under section 7, 7-A or 18, or has, without reasonable cause, faile....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oes not in any way affect the validity of the return nor does it render the return as not filed in a prescribed manner. Thus, section 15-A(I)(a) has no application to the present case and has wrongly been pressed into aid by the Sales Tax Officer. It was then argued by the learned standing counsel that clause (c) of section 15-A(I) would be applicable. The material portion of that provision rea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the dealer under sub-section (1) within the period prescribed in that behalf or, if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after making such inquiry as he considers necessary, determine the turnover of the dealer to the best of his judgment and assess the tax on the basis thereof. Thus the tax assessed is that....