1991 (9) TMI 332

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....inafter referred to as "the Tribunal") vide its order dated October 3, 1984, referred the following question to this Court for its opinion: Whether, on the facts and circumstances of the case, the construal of the words "on the basis of return" made by the Supreme Court of India in the case of Associated Cement Co. Ltd. v. Commercial Tax Officer [1981] 48 STC 466, as "on the basis of a true and....

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....ay the full amount of tax which was due from him in accordance with the returns filed by him." Then in the penultimate para, it has been observed as under: "As already mentioned in the assessment order for the year 1979-80, the dealer did not pay the tax due as per returns, the details of which are given below:   Month/Year Amount of tax November, 1979 ... 1,08,000.00 December,....

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.... Rs. 23,600.00 ---------------- Total ... Rs. 3,38,249.12" ---------------- The Tribunal in paragraph 3 of its order has reproduced the contentions of the counsel appearing for the assessee as under: "I have heard Shri B.S. Malik, advocate, learned counsel for the appellant, as also Shri D.S. Baparai, learned Deputy Advocate-General, appearing on behalf of the State. Shri Malik, lea....

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....turns and deposited the tax of Rs. 27,500 by the due date as per the return filed by the assessee, although no finding to that effect was recorded by the Tribunal in its appellate order. Similarly, in the statement of facts submitted to this Court, the Tribunal has nowhere recorded a finding that the assessee had deposited the tax as per return filed by him. Counsel for the parties are agreed that....