1977 (12) TMI 119

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.... the Central Sales Tax Act, 1956, read with section 61(1) of the Bombay Sales Tax Act, 1959. The question submitted to us for our determination in this reference is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the provisions of section 36(3) of the Bombay Sales Tax Act, 1959, could not be imported in the assessments und....

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.... ended 31st December, 1965, which amounts were shown as payable in the returns filed by the respondents. The Sales Tax Officer imposed this penalty purporting to do so under section 9(3) of the Central Act, as it then stood, read with section 36(3) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the Bombay Act"). Against this order imposing penalty, the respondents filed an appeal t....

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....A similar question fell for consideration before the Supreme Court in Khemka & Co. (Agencies) Pvt. Ltd. v. State of Maharashtra and State of Mysore v. Guldas Narasappa Thimmaiah Oil Mills[1975] 35 S.T.C. 571 (S.C.). By a majority judgment the Supreme Court held that there was no provision in the Central Act for imposition of penalty for delay or default in payment of tax and the provision in a Sta....

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....visions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in sections 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, reassessment, collection and the enforcement of payment of any tax r....