GODREJ AND BOYCE MANUFACTURING COMPANY LIMITED Vs. JOINT COMMISSIONER OF COMMERCIAL TAXES IV CHEPAUK MADRAS

JUDGEMENT

(1.) GODREJ & Boyce Manufacturing Co. Ltd., Madras-34 (petitioner) is a public limited company registered under the Indian Companies Act, having its head Office at Bombay and branches all over India. One of its branches is located at 1, SIDCO Industrial Estate, Ambattur, Madras-98. It is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (of short "the Act") and under the Central Sales Tax Act, 1956. It is rule 18 assessee, paying tax on the monthly returns on the actual turnover reported.

(2.) WHILE submitting the monthly return for the month of December 1991, relatable to the assessment year 1991-92, its accountant was stated to have inadvertently reported the turnover of October, 1991, instead of reporting the turnover of December, 1991 and on the turnover so reported, it had paid the tax due by way of cheque, along with such a return.

(3.) AGGRIEVED by the demand so raised, a revision had been filed under section 33 before the Deputy Commissioner (CT) (North), Ajith Buildings, III floor, Madras-6 (second respondent), who, in turn, dismissed the same in his proceedings R.P. No. 203 of 1992 dated August 28, 1992.