9911796707
TMI Blog1990 (2) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... in case of registered dealers and not in case of dealers deemed to be registered under section 7 of the Madhya Pradesh General Sales Tax Act as the said section is not made applicable under the Entry Tax Act, vide section 13?" 2.. The short facts relevant for the disposal of this reference may be culled from the statement of the case itself. The non-applicant, M/s. Uttam Construction Co., Khairagarh, undertakes Public Works Department and Irrigation Department contracts. He was assessed under the M.P. Entry Tax Act as an unregistered dealer (underlining* is ours for the sake of emphasis) for the period November 1, 1978 to October 21, 1979, by the Additional Sales Tax Officer, Rajnandgaon, vide order dated December 5, 1980. The tax was ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o whether the nonapplicant (unregistered dealer) was liable to pay any penalty under the provisions of the M.P. Entry Tax Act, 1976? 3.. Section 17(1) of the Act, reads thus: "Every such dealer as may be required so to do by the Commissioner by notice served in the prescribed manner and every registered dealer shall furnish returns in such form in such manner for such period by such dates and to such authority, as may be prescribed: ............................" It will thus be seen that section 17(1) of the Act contemplates two species of dealers: (1) a registered dealer, and (2) any such dealer, as may be required by the Commissioner by notice served in the prescribed manner. Admittedly, the non-applicant is an unregistered dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the relevant sections as so incorporated in this Act." It will thus be seen on the one hand that section 7 of the Act has not been incorporated in section 13 of the Entry Tax Act; on the contrary the whole of section 17 has been incorporated as if the provisions of that section of the Act were incorporated in the Entry Tax Act itself. 5.. Therefore, when it is the admitted case of the parties and the Tribunal (Board of Revenue) has stated in its case that no notice under section 17(1) of the Act was issued to the dealer, the question of levying of any penalty under the provisions of the Entry Tax Act does not arise at all. 6.. The question referred to us is accordingly answered in favour of the assessee (unregistered dealer) an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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