K SENGODAN AND COMPANY Vs. STATE OF MADRAS

JUDGEMENT

(1.) THE petitioner who is the assessee was a dealer in groundnut oil at Namakkal. For the year 1958-59 he claimed rebate in respect of a turnover of Rs. 43, 433 which he was entitled to under the Madras General Sales Tax Act, 1939 and the Rules made thereunder. But the assessing authority disallowed the rebate on the ground that the petitioner delayed submission of returns in Form A-9 for the months of August and September, 1958, and March, 1959. THE delay was one day in one case and two days in the two other cases of monthly returns. But the tax referable to these months was paid within the prescribed time. On this ground the Appellate Assistant Commissioner made the following direction :-

(2.) THIS order was reversed by the Board of Revenue in exercise of its powers of suo motu revision. THIS was on the ground that the petitioner failed to appear on the day fixed for the hearing before it and that on a search of the records it was found that no application for excusing delay was filed by the petitioner. Sub-rule (3) of rule 18-A of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, is as follows :

(3.) ON that view the petition is allowed and the Board's order is set aside with a direction that it may dispose of the suo motu revision afresh in the light of this judgment. There will be no order as to costs.