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TMI Blog1971 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... sought to be imposed in those two cases. The order of the High Court, therefore, in these appeals cannot be sustained and is hereby set aside and the writ petitions are ordered to be dismissed. Appeals allowed. - - - - - Dated:- 29-7-1971 - Judge(s) : K. S. HEGDE., A. N. GROVER JUDGMENT The judgment of the court was delivered by GROVER J.--All these appeals arise out of writ petitions that were filed in the High Court of Madhya Pradesh challenging the notices of demand issued by the Deputy Transport Commissioner for payment of the amount of passenger tax said to be due under the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1959, hereinafter referred to as "the Act". By a common judgment dated November 8, 1966, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or at such intervals as may be prescribed. Section 6 lays down that the tax payable during any month in accordance with the return submitted under section 5 shall be paid into a Government treasury by the operator and the receipt evidencing such payment has to be forwarded to the Tax Officer. Sections 8, 9 and 10 are in the following terms : "8. Fares escaping assessment.--If, for any reason, the whole or any portion of the tax leviable under this Act, for any month has escaped assessment, the Tax Officer may, at any time within, but not beyond, one year from the expiry of that month, assess the tax which has escaped assessment, after issuing a notice to the operator and making such inquiry as the officer may consider necessary. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 7 by the Tax Officer where the returns are found to be correct and complete. It is only where either no returns have been submitted or where the returns submitted appear to the Tax Officer to be incorrect or incomplete that the Tax Officer has to follow the procedure laid down in section 7 and determine the tax payable by the operator. The High Court was of the view that even where returns had been filed and accepted as correct the Tax Officer has to pass a proper assessment order holding the operator liable for payment of tax in accordance with the return submitted by him. In other words no notice of demand can be issued until the Tax Officer makes such an order quantifying the amount of tax. We are unable to accede to the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases. The order of the High Court, therefore, in these appeals cannot be sustained and is hereby set aside and the writ petitions are ordered to be dismissed. As regards C.As. Nos. 1450, 1451, 1452 and 1454 of 1967, it appears, as has been stated earlier, that some proceedings were held of the nature contemplated by section 7 and the notices of demand were issued after orders had been duly made by the Tax Officer. But, this is a matter which was not examined in each case by the High Court and we would like to express no opinion with regard to it. These appeals are also allowed and the orders of the High Court are set aside. The High Court will rehear and redecide the same in accordance with law. There will be no order as to costs in al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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