9911796707
TMI Blog1973 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is a limited company and is engaged in the business of manufacture and sale of vanaspati product at Sitapur. For the first quarter (April to June) of the assessment year 1972-73, the petitionercompany submitted its return through registered post on 31st July, 1972, disclosing a turnover of Rs. 1,03,94,207.94 on which a tax of Rs. 7,78,228.90 was payable. The petitioner did not deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty has been imposed under section 15-A(I)(a) of the U.P. Sales Tax Act. Under that provision, a penalty can be imposed "if the assessing authority is satisfied that any dealer has without any reasonable cause failed to furnish the return of his turnover which he was required to furnish under section 7, 7-A or 18, or has, without reasonable cause, failed to furnish it within the time allowed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he return nor does it render the return as not filed in a prescribed manner. Thus, section 15-A(I)(a) has no application to the present case and has wrongly been pressed into aid by the Sales Tax Officer. It was then argued by the learned standing counsel that clause (c) of section 15-A(I) would be applicable. The material portion of that provision reads: "15-A. (1) If the assessing authority is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed in that behalf or, if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after making such inquiry as he considers necessary, determine the turnover of the dealer to the best of his judgment and assess the tax on the basis thereof. Thus the tax assessed is that tax which is determined payable by the assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 14(1)(e) (for acting in contravention of the provisions of the Act or the Rules framed thereunder), but no penalty can be imposed upon him under any of the clauses of section 15-A of the Act, which obviously makes no provision for levy of penalty for the kind of default committed by the petitioner. The impugned order is thus clearly unauthorised and without jurisdiction. Accordingly, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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