9911796707
TMI Blog1956 (12) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act?" 2.. Messrs. Ramanlal Poonambhai who are dealers in tobacco and licensed under the Sales Tax Act were required to file their returns of turnover quarterly. In the year 1950-51 they failed to submit their return for the first quarter ending on 30th June, 1950. Thereupon under section 8(1)(b) of the Act, the assessing authority determined the turnover of the firm for the said period to the best of his judgment and assessed the tax accordingly. Messrs. Ramanlal Poonambhai, however, submitted in time their returns for the succeeding three quarters. At the time of determining the tax for the three quarters for which the returns had been submitted, the assessee claimed that under section 8(5) he was entitled to a rebate on the tax pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n received. (b) Notwithstanding anything contained in clause (a) if any dealer fails to submit a return under section 7(1) for the prescribed period within the prescribed time, the assessing authority shall, after making such enquiry as he considers necessary and after giving the dealer a reasonable opportunity of being heard determine the turnover of the dealer for the said period to the best of his judgment and assess the tax on the basis thereof. This assessment, subject to the provision of section 10 and to such orders as may be passed in appeal or revision, shall be final for the period." Rule 4(a) of the Madhya Bharat Sales Tax Rules, 1950, prescribes the period for which returns have to be filed and the time within which they are to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that the assessing authority was within his rights in making a separate assessment for the first quarter ending 30th June, 1950, under section 8(1)(b) when the assessee failed to submit his return for that quarter; that the tax for the first quarter having been determined and assessed, the determination of the tax for the remaining quarters could not be said to be a determination of the tax for the entire year 1950-51, and that, therefore, sub-section (5) which permitted rebate in determining the tax for the year 1950-51 could not be availed of by the assessee for claiming any rebate and that in any case he could not claim any rebate on the tax assessed for the first quarter as the assessment had become final at the time of determini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken as including a separate determination of the tax for any quarter or quarters. I think it is unnecessary to express any opinion on this question. For, whichever construction is put, in the present case the assessee cannot claim any rebate on the tax assessed for the first quarter ending on 30th June, 1950. If it is held that under sub-section (5) rebate can be allowed only when there is a composite determination of the tax for all the four quarters in the year 1950-51, then, here, clearly the tax for the first quarter having been determined and assessed it cannot be said that the determination of the tax for the remaining three quarters was a determination of the tax for the whole year 1950-51. If the alternative construction is adopte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
