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TMI Blog1985 (8) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated March 26, 1979 passed in Special Appeal No. 6/78/ST/Pali as it failed to dispose of the reference application under section 15(1) of the RST Act within a period of 180 days. The question of law suggested by the Assistant Commercial Taxes Officer (Revisions), Ajmer, is as under: "Whether under the facts and circumstances of the case, the Board of Revenue was justified in holding that no penalty can be imposed under section 16(1)(c) of the Rajasthan Sales Tax Act, 1954 read with section 9(2) of the Central Sales Tax Act, 1956 for late filing of returns even after retrospective amendment of section 9 of the Central Sales Tax Act, 1956, by Amending Act No. 103 of 1976?" The dealer-assessee (non-petitioner No. 1) carries on the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty was imposed under section 16(1)(c), unless a penalty was provided in the Central Sales Tax Act for late submission of returns penalty could not have been imposed and it has been held accordingly by the Deputy Commissioner (Appeals) and the learned Chairman sitting in revision." The contention raised regarding the amendment of section 9(2) of the CST Act as made by the Central Sales Tax (Amendment) Act, 1976 (Act No. 103 of 1976) ("the Amending Act" herein), the Division Bench observed that this was irrelevant. Subsequently an application under section 15(1) was filed. As the application was not disposed of within the period of 180 days, this application under section 15(3A) of the RST Act was submitted on 12th May, 1980. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, reassessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law." Section 9(2A) of the CST Act makes provisions relating to offences and penalties of the general sales tax law of each State applicable in relation to assessment, reassessment, collection and the enforcement of the payment of any tax required to be collected under the CST Act. The references to the terms in sub-section (2A) are to be construed to refer to the law as it stands at the time it is sought to be applied with all the changes made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessment, reassessment, collection and enforcement of payment of any tax required to be collected under the CST Act. Thus, by giving retrospective effect, section 9(2A) w.e.f. 5th January, 1957 in so far as penalties were concerned by enacting sub-section (1) of section 9 of the Amending Act, the deficiency pointed out in Khemka Co.'s case [1975] 35 STC 571 (SC) was removed. Before a Division Bench of the Bombay High Court in Commissioner of Sales Tax v. Bombay Commercial Traders [1978] 41 STC 215 a question arose whether the provision of section 36(3) of the Bombay Sales Tax Act, 1959 could not be imported in the assessments under the CST Act to levy penalty for late payment of Central sales tax and such levy of penalty was wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' case [1978] 41 STC 215 and Bansidhar Devendrakumar's case 1982 Tax LR 3114 and do not propose to multiply authorities in support of the view taken therein. After the insertion of sub-section (2A) in section 9 of the CST Act by the Amending Act, the penalty imposed under section 16(1)(c) of the RST Act by order dated 26th October, 1971 passed by the ACTO, Ward A, Pali, stands validated for the late filing of the returns. The view taken by the Board in the revision and the special appeal by its orders dated August 7, 1978 and March 26, 1979 is not correct, in the face of the insertion of sub-section (2A) in section 9 of the CST Act. The penalty was imposable under section 16(1)(c) of the RST Act for not filing the returns within the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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