TaxTMI 
TaxTMI 
1993 (10) TMI 335
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed is that there was no reasonable cause in not furnishing the returns which were required to be filed under section 7(1) of the Rajasthan Sales Tax Act within time prescribed. The matter pertains to the assessment years 1980-81, RST/CST and 1983-84. According to the assessee, the statements of sales were sent by the company to its advocate by registered post. At the time of assessment, the assess....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ot be submitted in time. The matter was considered in detail and it was observed that for the default of advocate the company cannot be penalised and levy of penalty was set aside. Section 7(1) of the Rajasthan Sales Tax Act contemplates furnishing of prescribed return. It has been provided under section 7AA that if the assessing authority in the course of any proceedings under this Act, is satisf....
X X X X Extracts X X X X
X X X X Extracts X X X X
....assessing authority determines the turnover of a dealer at a figure different from that declared in the return submitted by the dealer, or imposes a penalty under section 16, or refuses to grant a refund applied for by the dealer, the assessing authority shall briefly record the reasons therefor; and no such order shall be passed unless the dealer has been given a reasonable opportunity of being h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....posited it is evident that there was no such delay in making payment of tax. This is an additional ground on the basis of which it could be considered that the assessee had a reasonable cause for having belief that the returns sent to its advocate will be submitted in due course. When tax itself was deposited there could not have been any object or intention on the part of the assessee not to subm....