TaxTMI 
TaxTMI 
1984 (7) TMI 333
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.... Sales Tax Act, 1957 (hereinafter referred to as the Act) read with rule 17 of the Rules framed thereunder on the allegation that he had failed to submit returns from April, 1981 to September, 1981. The petitioner, it is not disputed, is a registered dealer and dealing in furnitures at Sirsi. He is a proprietor of a firm named and styled as "Moonlight Furniture". According to the Assistant Commercial Tax Officer, who is the complainant in the cases, the petitioner having failed to submit his monthly return as provided under section 12-B(2) of the Act, had committed the offence punishable under section 29(g) of the Act. Although the accused pleaded not guilty and contended that he was not an assessee as such, who is required to submit the r....
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...., there is a lot of force in this contention. While under section 10 of the Act (as amended by Act 7 of 1981) it is obligatory on every dealer whose total turnover in any year is not less than fifteen thousand rupees, to get himself registered under the Act. Under section 12 of the Act, notwithstanding anything contained in section 12 B, every dealer whose turnover is fifteen thousand rupees or more in a year and every dealer who is liable to get himself registered under sub-section (2) of section 10 whatever may be the quantum of his turnover shall submit such return or returns relating to his turnover in such manner and within such period as may be prescribed. Section 29(g) of the Act provides that any person who fails to submit a stateme....