MOTILAL LAXMIDAS AND CO Vs. STATE OF BOMBAY

JUDGEMENT

(1.) THESE are two applications by the same dealers for the revision of the orders of the Collector of Sales Tax confirming the assessment fixed by the Assistant Collector of Sales Tax, but further reducing the penalty imposed on the applicants by the Sales Tax Officer and reduced on appeal by the Assistant Collector of Sales Tax.

(2.) THE applicants have got a stall for selling tea and light refreshments at the Railway Station of Palghat (B. B. and C. I. Rly.) since 1939. They serve refreshments to the public at the counter of their stall, as also on the platform of the station and to the passengers in the trains which come and go. They have also got a general provision store within Palghat, but outside the station. The period of assessment with which we are concerned in Revision Application No. 13 is 1st October, 1946, to 31st March, 1947, while the one in Revision Application No. 14 is 1st April, 1947, to 31st March, 1948. The Sales Tax Officer concerned held that the taxable turnover of the applicants for the first period was Rs. 66,092-14-6 and assessed Rs. 2,065-6-0 thereon. He held that his taxable turnover was Rs. 1,28,473 in the second period and taxed Rs. 4,014-12-0. The Sales Tax Officer passed the orders for both the periods on 28th June, 1950, and for having paid less tax for these periods within the prescribed time, he imposed under Section 12 (3a) of the Bombay Sales Tax Act the penalties Rs. 68-10-0 and Rs. 135-12-0 respectively.

(3.) THE applicants went up in appeal to the Assistant Collector of Sales Tax (Additional), Bombay Circle, who reduced the sales tax to Rs. 1,988-1-0 and penalty to Rs. 60-4-0 for the first period, and for the second period to Rs. 1,25,037-13-0 (taxable turnover) and Rs. 3,907-7-0 (sales tax) respectively. He reduced the penalty for the first period to Rs. 60-4-0 and for the second to Rs. 123-4-0. When the applicants next approached the Collector in revision, he upheld the assessment fixed by the Assistant collector but reduced the penalty to Rs. 30-2-0 and Rs. 61-10-0 respectively. The applicants have now applied to this Tribunal in revision.