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TMI Blog1967 (2) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1958?" 2.. For the period 15th December, 1960 to 7th November, 1961, the non-applicant assessee was assessed to Central sales tax by the Sales Tax Officer, Gwalior, Circle No. 2. In the said assessment, the Sales Tax Officer imposed a penalty of Rs. 1,000 on the assessee under section 17(3) of the Madhya Pradesh General Sales Tax Act, 1958, on the ground that the assessee failed to file the returns within the period prescribed by rule 15 of the Madhya Pradesh General Sales Tax Rules, 1959. In appeal, the Board of Revenue set aside the order taking the view that the penalty under section 17(3) of the Madhya Pradesh General Sales Tax Act, 1958, could be imposed only if there were no rules framed by the State Government under section 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision for all or any of the matters specified in this sub-section and such rules may provide that a breach of any rule shall be punishable with fine which may extend to five hundred rupees; and where the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues." II. M.P. General Sales Tax Act, 1958. "Section 17(3): If a dealer fails without sufficient cause to comply with the requirements of a notice issued under sub-section (1) or a registered dealer fails without sufficient cause to furnish under the said sub-section his return for any period, the Commissioner may, after giving such dealer a reasonable opportunity of being heard, direct him to pay, by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall apply mutatis mutandis to all proceedings or other matters incidental to the carrying out of the purposes of the Act. Rule 12. Penalty.-Any person committing a breach of any of the provisions of these rules shall be punishable with fine, which may extend to five hundred rupees and when the offence is a continuing one, with a fine which may extend to fifty rupees for every day during which the offence continues." IV. M.P. General Sales Tax Rules, 1959. "Rule 15. Returns.-(1) Every registered dealer other than registered dealer having more than one place of business shall furnish to the appropriate Sales Tax Officer for each quarter of a year a return in Form VIII within 30 days from the expiry of the quarter to which the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which prescribes the manner in which and the date by which a return should be filed. A breach of rule 15 of the State Rules is punishable under section 17(3) of the State Act. 4.. It may be noted that even if rule 7-A of the Central Rules had not provided that the returns are to be submitted to the assessing authority in the manner and by the date prescribed in respect of the return under the general law in force in the State and the Rules framed thereunder, still the provisions of the State Act and the Rules thereunder with regard to the manner and the period of limitation for filing returns would have applied by virtue of section 9(3) of the Central Sales Tax Act. That provision distinctly lays down that assessment, collection and enfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions cover matters relating to returns, imposition of penalties etc. Section 9(3) no doubt uses the expression "subject to any rules made under this Act". But the rules made under the Central Act can only be consistent with the provisions of that Act. They cannot override any statutory provision of the Central Act. That apart, even if it be held that the matter of imposition of penalty for failing to file a return in time has been dealt with by rule 12 of the Central Rules as well as by section 17(3) of the State Act by virtue of section 9(3) of the Central Act, then the provisions of section 17(3) of the State Act being special provisions relating to imposition of penalty for failing to file returns within time, must prevail over rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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