MULTANMAL HARAKMAL Vs. STATE OF MYSORE

JUDGEMENT

(1.) This matter arises out of an old assessment under the Bombay Sales Tax Act, 1953. The petitioner's complaint is that the original Assessing Authority who expressly purported to act under sub-section (2) of section 14 of the Act has committed the error of rejecting a portion of the return. Both the first Appellate Authority as well as the Mysore Sales Tax Appellate Tribunal have held that there is no substance in the grievance of the petitioner. Hence this revision petition.

(2.) Section 14 of the Bombay Sales Tax Act, 1953, deals with submission of returns and completion of assessments. Sub-section (1) relates to submission of returns. Sub-section (2) reads :

(3.) In this case the Assessing Authority did in the first instance issue a notice in Form No. 13. That form is prescribed for the issue of notice under section 14. When the dealer appeared, he raised the objection that the notice was defective as he was not given 10 days' time as required by the Rules. Thereupon the officer proceeded to complete the assessment under sub-section (2) of section 14 and in doing so, found that certain exemptions claimed by the dealer appeared to be excessive in the light of the statements filed by him along with the previously filed quarterly returns of the year. The result was that the petitioner-assessee was directed to pay this excess as balance of tax due by him over and above the amount paid by him. That amount is Rs. 1,155.33.