1980 (2) TMI 228

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..... General Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, levy of penalty under section 17(3) of the State Act on account of failure to furnish statements under forms VIII-B and XII-A as prescribed under sub-rule (4) of rule 15 along with the retu .....

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..... ish along with the return statements in forms VIII-B and XII-A as prescribed by rule 15(4) of the M.P. General Sales Tax Rules, 1959, hereinafter referred to as the Rules. Now, rule 15(4) of the Rules provides that the return required to be furnished under rule 15(1) shall be accompanied by the documents mentioned therein. The question as to whether failure to furnish documents, which have to be f .....

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..... er of Sales Tax(1), our answer to the question referred to this Court is that levy of penalty under section 17(3) of the Act, on account of failure to furnish along with the return, statements under forms VIII-B and XII-A prescribed by rule 15(4), is not justified. 4.. In the circumstances of the case, parties shall bear their own costs of this reference. Reference answered accordingly.
Case .....

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