1973 (3) TMI 123

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1973 (3) TMI 123

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....lty was reduced, but it was not cancelled. On revision, the revising authority accepted the assessee's plea that the case was not covered by section 15-A(I)(a) of the Act and, as such, the penalty was illegal. At the instance of the Commissioner of Sales Tax, the following question of law has been referred to us for opinion: "Whether, on the facts and in the circumstances of the case, when the assessee did not deposit the admitted tax either before filing of the return or along with the return, imposition of penalty under section 15-A(I)(a) of the U.P. Sales Tax Act was justified?" Section 15-A of the Act provides for penalties. Sub-section (1), which is material for our purposes, reads: "15-A. Penalty for failure to file returns.-(1) If ....

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....ver shown in the return and such deposit has to be made before or at the time of filing the return. Rule 41 prescribes the time, the form and the manner in which the return has to be filed. It also provides how the tax is to be deposited. The relevant portion of rule 41 is as under: "41. Submission of returns and assessment.-(1) Every dealer who is liable to pay tax under the Act shall, before the last day of July, October, January and April, submit to the Sales Tax Officer a return of his gross turnover for the quarters ending June 30, September 30, December 31, and March 31, respectively in form IV............ (2) Before submitting the return under sub-rule (1), the dealer shall deposit in the treasury the amount of tax calculated by hi....

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....id. So long as the return is filed in form IV and within the prescribed time, it would be a return filed in the prescribed manner. The non-payment of admitted tax would attract rule 41(3) so that such an assessee would become liable to a provisional assessment. Such an assessee may also be liable to prosecution under section 14(1)(e) (for acting in contravention of the provisions of the Act or the Rules made thereunder), but he cannot be said to have failed to file a return in the prescribed manner so as to make him liable for the penalty under section 15-A of the Act. When we return to form IV, we find that the main requirement of that form is to give information with regard to the taxable turnover. Of course, columns Nos. 9 and 10 of that....

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1973 (3) TMI 123