9911796707
TMI Blog1990 (1) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... us at the instance of the State as also at the instance of the assessee are reframed as follows: (1) Whether, on the facts and in the circumstances of the case, was the Tribunal justified in law in holding that no penalty under section 36(3) was legally imposable on the respondent dealer for non-payment of the amount of tax payable as per rule 29(1A) of the Rules for each of the first two months ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Act, 1956, is levied for a period prior to 7th September, 1976, the date of promulgation of the Central Sales Tax Amendment Act, 1976, the circumstance of there being no such provision under the Central Sales Tax Act, 1956, prior to the amendment of 1976, constitute a reasonable cause within the meaning of section 36(3) in the facts and circumstances of the case? (3) Whether the circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are answered as follows: Question referred at the instance of the State is answered in the affirmative and in favour of the assessee. Question No. 1 at the instance of the assessee is answered in the negative and in favour of the assessee. In view of our answers to these questions it is not necessary for us to answer question Nos. 2 and 3. We therefore decline to answer question Nos. 2 and 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn as required under law. In these circumstances in the present case also the provisions of section 36(3) are not attracted since no return was filed by the applicant for the month of April, 1976, as was required by law. This question is therefore answered in the affirmative and in favour of the assessee. The deposit of Rs. 100 made by the assessee to be refunded to the assessee in the above refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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