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TMI Blog1995 (11) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the assessee, keeping in view the position of law explained in this judgment. The authority can also ascertain whether the appellant' s case that he has deposited Rs. 10,000 in advance is correct and, if so, what is its effect in law-and its relevance in the matter of levy of penalty, fine or interest. - Civil Appeal No. 11260 of 1995 - - - Dated:- 27-11-1995 - JEEVAN REDDY B.P. AND MAJMUDAR S.B. JJ. Manoj Swarup, Advocate, for the appellant. Irshad Ahmad, Advocate, for the respondents. -------------------------------------------------- ORDER Leave granted. Heard counsel for both the parties. This appeal arises from the order of the Division Bench of the Allahabad High Court dismissing the writ petition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter or knowingly supplies false information shall be punishable with fine which may extend to five thousand rupees." Section 13 empowers the State Government to make rules to carry out the purpose of the Act. The rules framed under section 13 are called "The Uttar Pradesh Luxuries (in Hotels) Tax Rules, 1975". Rule 3 provides that the amount of tax payable by a proprietor under section 5(1) of the Act shall be paid within five days after the end of the month to which the tax collected by the proprietor relates. Rule 4 provides for filing of returns in the prescribed form. Rule 6 prescribes the procedure for assessment of tax. According to this rule, the Collector is the assessing authority and the assessment is made half-yearly. Sub-rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was, therefore, called upon to produce all documents and to deposit the tax under intimation to the assessing authority. The notice further stated: "(1) In default of filing of returns regarding luxury tax for the period October 1, 1991 to September 30, 1992 you are called upon to deposit of Rs. 5,000 (five thousand) under section 10 of luxury tax within 3 days from the date of receipt of this letter in the Government Treasury after verifying the head of account. (2) You are called upon to produce all documents to the above period which were demanded from you through previous letters of Luxury Tax Assessing Authority, within 10 days before the court of undersigned. An ex parte proceedings for assessment of hotel under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation to settle the account accordingly". The court finally observed: "If appropriate application is made by the petitioner before the Sub-divisional Magistrate, Mussoorie, within a month from today, the same shall be taken into consideration and be disposed of within three months thereafter". In this appeal, the main contention put forward by the learned counsel for the appellant is that no penalty can be levied under section 10 of the Act for not filing the return. If a return is not filed within the prescribed period, the learned counsel says, the only course available to the assessing authority is to make a best judgment assessment as provided by rule 6(5) of the Rules. The learned counsel says that in the present case, penalty h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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