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TMI Blog1984 (7) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... le 17 of the Rules framed thereunder on the allegation that he had failed to submit returns from April, 1981 to September, 1981. The petitioner, it is not disputed, is a registered dealer and dealing in furnitures at Sirsi. He is a proprietor of a firm named and styled as "Moonlight Furniture". According to the Assistant Commercial Tax Officer, who is the complainant in the cases, the petitioner having failed to submit his monthly return as provided under section 12-B(2) of the Act, had committed the offence punishable under section 29(g) of the Act. Although the accused pleaded not guilty and contended that he was not an assessee as such, who is required to submit the returns as provided under section 12-B of the Act, the learned Magistr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 of the Act (as amended by Act 7 of 1981) it is obligatory on every dealer whose total turnover in any year is not less than fifteen thousand rupees, to get himself registered under the Act. Under section 12 of the Act, notwithstanding anything contained in section 12 B, every dealer whose turnover is fifteen thousand rupees or more in a year and every dealer who is liable to get himself registered under sub-section (2) of section 10 whatever may be the quantum of his turnover shall submit such return or returns relating to his turnover in such manner and within such period as may be prescribed. Section 29(g) of the Act provides that any person who fails to submit a statement as required by subsection (1) of section 12-B shall on convicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 12 of the Act has not been made punishable under section 29 of the Act. If such were to be the intention of the Legislature, nothing would have been difficult in specifically mentioning section 12 also in section 29 of the Act. The failure to submit return under section 12(1) so long has not been made punishable, at any rate, there is no allegation that the petitioner had failed to submit the annual return of the turnover of the year. Having regard to the fact, as observed by the learned Sessions judge himself, the petitioner being not an assessee under the Act, he cannot be said to have committed any offence for having not submitted the return as provided under section 12-B(1) of the Act. The view taken by the Courts below, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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