ANAND WASTE PAPER MART Vs. STATE OF BOMBAY

JUDGEMENT

(1.) THIS is a revision application against an order made by the Additional Collector of Sales Tax, Bombay City Division, (Revision), Bombay, on the28th April, 1959 and the point raised on behalf of the applicants by Mr. Patel is that the applicants were not liable to pay the purchase tax under Section 10(a) of the Bombay Sales Tax Act, 1953. The facts which have a bearing upon the question seem to be these.

(2.) THE applicants had business in waste paper and rags. The period of assessment with which this case is concerned is from 1st April, 1954, to 31st March, 1955. The applicants do not maintain any regular books of account. When the Sales, Tax Officer had to deal with the assessment he held that the applicants were liable to pay the purchase tax under Section 10 (a) of the Act and directed that a sum of Rs. 1,639 -14 -0 should be recovered from the applicants. This order was questioned by the applicants before the Assistant Collector of Sales Tax who agreed with the conclusion of the Sales Tax Officer and dismissed the applicants' appeal. From the appellate order an application for revision was filed by the applicants before the Additional Collector of Sales Tax who, by his order of the 28th April,1959, dismissed the application and it is this last order which has been questioned on this revision application.

(3.) BUT Mr. Patel strongly relies upon the circumstances that in the returns which the applicants made the fact that they had collected the sales tax has been recorded. Mr. Patel argues that this strongly shows that the applicants had made an election. Now, an election has to be made by an application in the prescribed form and before the prescribed date. As we take the view that, in fact, no application was made by the applicants the fact that in returns the collection of sales tax by the applicants have been shown does not assist Mr. in his contention. But even assuming that the circumstance has a bearing upon the question at issue, it is clear that the statement made by the applicants in the returns is a statement made by the applicants in their own favour. It has, therefore, no evidentiary value. The applicants collected the sales tax and showed the collection in the returns submitted by them. This is about all, but it does not go to prove the applicants' case.