1967 (6) TMI 35

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..... 43,433 which he was entitled to under the Madras General Sales Tax Act and the Rules made thereunder. But the assessing authority disallowed the rebate on the ground that the petitioner delayed submission of returns In Form A-9 for the months of August and September, 1958, and March, 1959. The delay was one day In one case and two days in the two other cases of monthly returns. But the tax referab .....

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..... er. Sub-rule (3) of rule 18-A of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, is as follows: "(3) If any manufacturer of groundnut oil registered under subrule (1) submits the application in Form A-9 referred to in sub-rule (2) after the 25th day of the month, or if he omits to furnish therein any of the particulars required by that form, the Commercial Tax Officer concern .....

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..... not maintained true and correct account of his business showing all the particulars prescribed in Form A-9. It is a general rule of law that where a power is vested by a statute in a public authority with a discretion restricted or otherwise, it is meant for exercise and the exercise of the power cannot be refused either capriciously or arbitrarily. The officer can refuse to exercise the power onl .....

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