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TMI Blog1970 (9) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Sales Tax Officer to give time to the dealers in general to make up the deficiency in payment of the minimum exemption fee had statutory force in view of rule 82 of the U.P. Sales Tax Rules and was binding upon the Sales Tax Officer?" The assessee is a dealer carrying on business in foodgrains. It applied for exemption from tax under the U.P. Sales Tax Act for the year 1957-58. The application was purportedly made under rule 20-B(a) of the U.P. Sales Tax Rules on 30th April, 1957, and a sum of Rs. 18 was deposited with it. The Sales Tax Officer rejected the application on the ground that rule 20-B(a) required a deposit, within 30 days of the commencement of the rule, of one-fourth of the exemption fee calculated on the basis of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion application that it was admitted by the assessee that rule 20-B would apply and that, therefore, the deposit of Rs. 18 made when the application was filed was insufficient. No dispute appears to have been raised by the assessee on this point. In the circumstances, it is not possible to say that the first question arises out of the order disposing of the revision application. Consequently, I return no answer to it. The second question is whether the circular issued by the Commissioner of Sales Tax has statutory effect and was binding upon the Sales Tax Officer obliging him to extend time to enable a dealer to comply with rule 20-B(a). It is contended that rule 20-B(a) itself contemplates that in regard to the period within which its re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U.P. v. M/s. Behari Lal Ram Krishna and Others[1971] 27 S.T.C. 182 (F.B.). has held that an exemption application, which is accompanied by a deposit of deficit fee, and is, therefore, not in accordance with rule 20-B(a), must be rejected as incompetent. The Full Bench observed that it was incumbent upon the dealer to make the exemption application within 30 days of the commencement of the year and also to deposit within that period one-fourth of the exemption fee calculated on the turnover of the previous year. Upon that, it is clear that the instructions issued by the Commissioner extending the period for presenting the exemption application would not be consistent with rule 20-B. Accordingly, I hold that the circular issued by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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