9911796707
TMI Blog1995 (1) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... nal, at the instance of the assessee. The following question has been referred: "Whether the delay in submission of revised returns under the provisions of section 17(2) of the Madhya Pradesh General Sales Tax Act, 1958 (the said provisions being not mandatory one but of optional nature) makes him liable for penalty under sub-section (3) of section 17 in respect of the revised returns pertaining t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod, by such dates and to such authority as may be prescribed. According to subsection (2), if any dealer discovers any omission, error or wrong statement in any return furnished by him under sub-section (1), he may furnish a revised return in the prescribed manner and within the prescribed time. The words "and within the prescribed time" were inserted by the M.P. Act No. 18 of 1960 with effect fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was considered by us in the common order passed in M.P. Nos. 290 of 1984 and 291 of 1984 [Shaw Leiner Limited v. Additional Assistant Commissioner of Sales Tax, Jabalpur [1995] 96 STC 6 (MP)]. National Garage case (1974) JLJ 364 related to the assessment year 1960. Returns filed initially was not correct. Revised return was filed before completion of assessment. As rule 19 then stood, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with effect from January 21, 1961. 6.. In the present case, the law applicable required revised return to be filed within the prescribed time and it was filed after a lapse of 4 years. Section 17(3) could not have any application to the present case in relation to the revised return, since in the eyes of law, there was no revised return. The assessing officer did not attempt to impose penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
