1976 (7) TMI 152

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....n referred for the opinion of this court: "Whether, under the facts and circumstances of this case, the Additional Judge (Revisions), Sales Tax, Bareilly, was legally justified in his view that the provisions of section 15-A(1)(b) of the U.P. Sales Tax Act could not apply unless return of turnover as required by section 7 of the U.P. Sales Tax Act had been furnished?" The assessee carried on....

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....urn and not to a case where he has not furnished any return at all. The relevant portion of section 15-A is quoted below: "15-A. Penalties in certain cases.-(1) If the assessing authority is satisfied that any dealer or other person- (a) has, without reasonable cause, failed to furnish the return of his turnover or to furnish it within the time allowed and in the manner prescribed, or to ....