9911796707
TMI Blog1998 (2) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... Road, Madras-34, it is said, opted to pay tax by filing monthly returns. It appears that the assessee-dealers filed monthly returns during the assessment year 1986-87 for all the months within the prescribed statutory period, in the sense of filing the returns before the 20th of the succeeding month. But, it appears, that though they filed the return within the prescribed period, they have not filed proof of payment of tax, along with the returns filed relatable to three months during the said assessment year. They, however, it appears, belatedly effected payments of Rs. 5,00,000, Rs. 6,00,000 and Rs. 35,190 respectively for the said three months. There was a delay of five months and 27 days in effecting payment of Rs. 5,00,000, 19 months a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rise to the present action Tax Case (Revision) No. 622 of 1995. 6.. From the pith and submission of Mr. N. Inbarajan, learned counsel appearing for the assessee-dealers and Mr. K. Ravi Raja Pandian, learned Special Government Pleader (Taxes), representing the Revenue, the one and only question that arises for consideration in this tax case (revision) is as to: Whether, the order of the Tribunal, on the facts and in the circumstances of the case, imposing penalty upon the assessee-dealers under section 12(5)(ii) for refraction or violation of the provisions of section 12(4)(ii) (as they stood then) of the TNGSTA for failure to submit proof for payment of tax due along with three monthly returns filed during the assessment year 1986-87 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for short the Rules ) prescribes that the return for each month shall be submitted so as to reach the assessing authority on or before the 20th of the succeeding month. The said sub-rule further prescribes that along with the return, the assessee-dealer shall also submit proof of payment of tax for the full amount of tax or taxes payable under any of the relevant sections for the month to which the return relates after deducting therefrom the amount, if any claimed as refund due in the month under rule 23 of the Rules. 10.. Rule 18(4-A) of the Rules prescribes that a dealer, who has opted for the method of assessment described in sub-rules (2) to (7) of the said rule shall, in addition to returns prescribed in sub-rules (1-A) and (2), su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealers did not file proof of payment of tax for those three months, along with the returns so filed and they, as a matter of fact, also effected payment of tax due for those three months belatedly, as had been stated elsewhere in this order. 14.. Clause (ii) of sub-section (4) of section 12 of the TNGSTA contemplates submission of prescribed return . Sub-rule (2) of rule 18 of the Rules prescribes return, as contemplated by clause (ii) of sub-section (4) of section 12 of the TNGSTA. The return, as prescribed under sub-rule (2) of rule 18 is required to be filed before the 20th of the succeeding month. That apart, along with the return so filed, proof of payment of tax, as specified in sub-rule (1) of rule 55 for the full amount of the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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