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TMI Blog1969 (1) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... application on 20th of May, 1957, for exemption. He, however, filed along with the application a chalan showing the deposit of Rs. 500 only whereas the deposit should have been of Rs. 2,000. There was thus a deficiency of Rs. 1,500 in the deposit. On 22nd of August, 1957, the assessee deposited a sum of Rs. 1,500 in the State Bank of India at Deoria. He, however, did not file the chalan showing the deposit on that date, that is on 22nd of August, 1957. The chalan was deposited by the assessee on 24th of August, 1957. The question for consideration is whether in view of rule 20-B of the Rules framed under the Uttar Pradesh Sales Tax Act (hereinafter referred to as the Rules) it can be said that the application dated 20th of May, 1957, cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for M/s. Ganpat Rai Munna Lal, has strenuously contended that inasmuch as clause (a) of rule 20-B clearly provides that what shall accompany the application is the chalan and not mere deposit of money, it is not possible to depart from the express language of the rule and to say that even though the law requires that the application should be accompanied by a chalan, it stands fully complied if a payment is made and the date of payment will be deemed to be the date of the chalan. We have given the matter our anxious consideration. All that the law requires is that at least one-fourth of the exemption fee calculated on the turnover of the dealer should be deposited. The matter of substance is the deposit of amount and the chalan is only th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made. Clause (e) of rule 20-B requires the Sales Tax Officer to make an enquiry and if he is satisfied that the application for exemption is in order and the fee has also been correctly calculated, he shall issue a provisional exemption certificate to the dealer. This clause read with clause (f) of rule 20-B yields the result that in case the application is filed after the due date, the exemption certificate granted under clause (e) shall have the effect from the date of application. This would indicate that an application for exemption does not become competent until the Sales Tax Officer has satisfied himself that the amount of fee has been properly calculated and paid. From this it follows that what is of substance is the paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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