1976 (7) TMI 152

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..... dditional Judge (Revisions), Sales Tax, Bareilly, was legally justified in his view that the provisions of section 15-A(1)(b) of the U.P. Sales Tax Act could not apply unless return of turnover as required by section 7 of the U.P. Sales Tax Act had been furnished?" The assessee carried on business of manufacture and sale of bricks. It did not secure any registration nor did it furnish any return .....

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..... quoted below: "15-A. Penalties in certain cases.-(1) If the assessing authority is satisfied that any dealer or other person- (a) has, without reasonable cause, failed to furnish the return of his turnover or to furnish it within the time allowed and in the manner prescribed, or to deposit the tax due under this Act before furnishing the return or along with the return, as required under the .....

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..... he language of the section clearly indicates that in a case where no return has been filed penal proceedings can be initiated only under section 15-A(1)(a). There are observations in a decision of the Supreme Court in Narain Das Suraj Bhan v. Commissioner of Sales Tax[1968] 21 S.T.C. 104 (S.C.)., which supports the view that we are taking. In the circumstances, the question referred is answered .....

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