9911796707
TMI Blog1978 (2) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... 1970. The gross turnover was determined as Rs. 2,30,36,742 and the tax assessed was Rs.3,36,779. Penalty of Rs.1000 was imposed under s. 17(3) of the Act. Declarations under form XII-A were accepted for Rs. 15,06,859 only. First appeal against the assessment was preferred before the Dy. Commissioner rejected appellant s contention that penalty under s. 17(3) should not have been imposed. He also d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. As regards purchase tax, this was not shown in the original return because the information was not available, and he subsequently filed a revised return showing the purchase turnover and also paid purchase tax alongwith it. 3. These facts, which are not in dispute, will show the dealer s bonafides. Since the tax was paid immediately after it became due, there will be no case for penalty in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, that under the facts and circumstances of the case reasonable opportunity was not provided to the assessee and, therefore, these declarations may be admitted now. Learned counsel for the Department opposed this contention with the argument that sufficient time had been allowed by the assessing authority. In fact, the assessment was for the year 1970 and proceedings were initiated in 1973. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee for 18th Oct, 1973. It was thereafter adjourned to 30th Oct., 1973 in new of the illness of the counsel. On 30th Oct, 1973 certain date was furnished and the case was adjourned to 29th Nov., 1973 for filing the remaining statements. The assessing authority noted that this will be the last opportunity. On 29th Nov., 1973 the assessee was given further time till 10th Jan., 1974 to file decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time should have been given. It would be desirable therefore to remand the case to the assessing authority with the direction that the dealer should be given another opportunity to file declarations. 5. The appeal is partly allowed. Penalty under s. 17(3) of the Act is set aside. The case is remanded to the assessing authority for providing the dealer another opportunity for filing declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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