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TMI Blog1971 (7) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... .-This is an appeal by certificate arising from the decision of the High Court of Madhya Pradesh in Miscellaneous Petition No. 640 of 1966 on its file. The assessee is a transport operator. It was liable to pay passenger tax under the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1959, hereinafter referred to as "the Act". It is said that it failed to pay the tax due from it for the period from October 1, 1961, to May 6, 1962. Admittedly, it submitted no return as required by section 5 of the Act, nor did it make the required deposit under section 6 of that Act. No action appears to have been taken against it till November 6, 1963, on which date the Tax Officer issued to it a notice under section 7 of the Act. Thereafter he pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with the returns submitted under section 5 shall be paid into a Government treasury by the operator and the receipt evidencing such payment forwarded to the Tax Officer, on or before such date or dates of the month immediately succeeding as may be prescribed in the case of fleet-owners and other operators. Section 7 : Procedure where no returns are submitted, etc.--In the following cases, that is to say-- (a) where no returns have been submitted by the operator in respect of any stage carriage for any month or portion thereof; or (b) where the returns submitted by the operator in respect of any stage carriage for any month or portion thereof appear to the Tax Officer to be incorrect or incomplete; the Tax Officer shall, after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding out of the amount that had escaped from being included in the assessment made. He submitted that only such cases come within the scope of section 8. According to his submission when a return is not submitted as a consequence of which there was no assessment the tax thus evaded does not become escaped assessment. This contention does not appeal to us. In our opinion, when the liability to pay tax is evaded by one method or other there is an escapement of assessment. The term "escaped assessment " includes both non-assessment as well as under-assessment. When a person is not assessed to tax though he is liable to be taxed he escapes assessment. We are unable to agree with Mr. Shroff that while the legislature fixed one year ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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