9911796707
TMI Blog1996 (5) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Sales Tax Act, 1956 (hereinafter referred to as "the Central Act") and filed its quarterly return ending March 31, 1981 on April 30, 1981 showing their taxable inter-State sales at Rs. 55,43,561.82. A sum of Rs. 2,17,060 was paid as tax under the Central Act on this turnover. The assessee filed revised return pertaining to the said quarter on July 31, 1981. In the revised return, it enhanced its taxable inter-State sales from Rs. 55,43,561.82 to Rs. 87,11,749 and tax amounting to Rs. 1,18,006 on the suppressed turnover of original return was also paid along with the filing of the revised return. After examining the revised return, Assessing Authority inspected the business premises of the assessee on August 12, 1981 on a suspicion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal found as a fact that under section 10(5) of the Punjab Act, a revised return could be filed only if there was any omission or error which was accidental and honest. Assessee had not included the sales which were shown in the revised return either in the current quarter or in the next quarter. The railway receipts were in the name of the consignee and not in the name of the consignor. The moment railway receipts were obtained which were received by the assessee, which fact was not denied, the sale was complete. It was concluded on fact that there was no omission or error which could be called accidental or honest to enable the assessee to file a revised return. This being a finding of fact recorded by the Tribunal, no referable question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation." If the statute permits the assessee to file a revised return replacing the original return, then, can the original return be taken into consideration for imposing penalty? And as to whether the word "return" occurring in sub-section (7) of section 10 of the Punjab Act is referable to the original or the revised return requires consideration to interpret section 10(7) of the Punjab Act which would be a question of law. We, therefore, direct the Tribunal to refer the following question of law along with the statement of case for the opinion of this Court: "Whether for the purpose of imposing penalty under section 10(7) of the Punjab Act, for filing a false or incorrect return, the assessing authority should look to the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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