9911796707
TMI Blog1969 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... is registered as a dealer under the Punjab General Sales Tax Act, 1948. The assessee filed returns of the turnover of its business for the quarters ending 30th June, 1962, and 30th September, 1962, but without appending thereto the list of sales to registered dealers as required by rule 30 framed under the Act. The Sales Tax Officer proceeded to make "ex parte assessments" for the two quarters. The assessee then moved a petition in the High Court of Punjab for a writ quashing the orders of assessment. A Single Judge following the judgment of the Punjab High Court in Mansa Ram Sushil Kumar v. The Assessing Authority, Ludhiana [1964] 15 S.T.C. 857., quashed the orders of assessment. An appeal by the State of Punjab was summarily dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while submitting the return has also to pay tax according to the return. The assessing officer may accept the return or he may call upon the taxpayer to explain the turnover, and support it by evidence. Under the Act sales tax is an yearly tax, but the provisions relating to assessment contemplate assessments for periods shorter than a complete year, and for that purpose the taxpayers are required by the Act to submit periodical returns of their turnover and to pay tax due thereon. In Mansa Ram Sushil Kumar v. The Assessing Authority, Ludhiana [1964] 15 S.T.C. 857., a Division Bench of the Punjab High Court held that the tax imposed under the Punjab General Sales Tax Act may be assessed only at the end of the year and not during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment of the final quarter is made, but the taxing authorities are not debarred from determining and assessing the quarterly turnover of tax. Mansa Ram's case [1964] 15 S.T.C. 857., has since been overruled by a Full Bench of the Punjab High Court in M/s. Om Parkash Rajinder Kumar v. K.K. Opal I.L.R. [1967] 1 Punj. Har. 155; 19 S.T.C. 153. The court in that case held that sales tax may be assessed under section 11 of the Act on the basis of quarterly returns submitted by the dealer pursuant to the notice served on him under section 10(3) before the close of the relevant financial year. In our judgment the High Court was right in holding in M/s. Om Parkash Rajinder Kumar's case I.L.R. [1967] 1 Punj. Har. 155; 19 S.T.C. 153. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
