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TMI Blog1966 (9) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... jected by the Appellate Assistant Commissioner as the petitioner failed to deposit the requisite amount of tax assessed before the admission of the appeal. The petitioner's revision petition before the Additional Commissioner of Sales Tax also failed. The applicant prays that the orders of the Appellate Assistant Commissioner and the Additional Commissioner of Sales Tax be also quashed. 2.. The applicant-firm carries on the business of buying and selling timber and is a "dealer" registered under section 7 of the Act. For the period from 12th November, 1958, to 31st October, 1959, the assessee's turnover of inter-State sales, as per its return, was Rs. 1,91,787.94. The Sales Tax Officer accepted this turnover and assessed sales tax on it a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold, containing the prescribed particulars on a prescribed form obtained from the prescribed authority. ... ... ..." Rule 8(2) of the Madhya Pradesh Sales Tax (Central) Rules, 1957, which has also a bearing on the matter, is in the following terms"8. (2) A registered dealer who claims to have made a sale to another registered dealer shall, in respect of such claim, attach to his return in Form V the portion marked 'original' of the declaration received by him from the purchasing dealer, and a list of such sales signe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on required by sub-section (4) of section 8 could be filed even before the revising authority. 6.. There is no doubt considerable force in the contention of the learned counsel for the petitioner that the words "in the prescribed manner" used in sub-section (4) of section 8 only empowered the Government to lay down by rules the manner of filing a declaration in Form 'C' and not the time within which it is to be filed. The words "in manner and form" were construed by Lord Campbell, C.J., in Acraman v. Herniman(1851) 16 Q.B. 999; 117 E.R. 1164., as referring only to "the mode in which the thing is to be done" and not the time for doing it. This construction put by Lord Campbell on the words "in manner and form" was accepted in Abraham v. Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat for claiming the benefit of the rate of tax prescribed by section 8(1) the declaration must be produced before the taxing authority and before the assessment. In the present case, admittedly the petitioner did not produce before the Sales Tax Officer the declarations which it should have produced for claiming the benefit of the rate of tax laid down in section 8(1) of the Act. The production of the declarations before the Additional Commissioner of Sales Tax was of no avail and the Additional Commissioner was right in not taking any notice of the 'C' Form declarations produced before him. If he had given effect to those declarations, he would have acted contrary to the provisions of sub-section (4) of section 8 requiring that the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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