SHRIKRISHNA OIL MILLS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE applicant -assessee has filed this application under Section 44(2) of the M. P. General Sales Tax Act and the Rules made thereunder, read with Section 9(2) of the Central Sales Tax Act, arising out of the order under Section 38 in Sales Tax Appeal No. 329/PBR/81, relating to the assessment for the period 1st January, 1976 to 31st December, 1976, for which the applicant was assessed to sales tax by the assessing authority on 6th December, 1979.

(2.) FACTS giving rise to this application, may be stated, in brief, thus : As the applicant had not submitted any returns during the assessment period for the calendar year 1976, as required under Section 17 of the M. P. General Sales Tax Act, demand of Rs. 1,06,571 was raised under the Central Act by the assessing authority by an order passed on 6th December, 1979. The applicant filed first appeal and deposited l/3rd of the balance demand while preferring the appeal. The said proceeding for assessment was initiated, vide notice under Section 9(2) of the Central Sales Tax Act read with Section 18(4)(a) of the M. P. General Sales Tax Act dated 19th December, 1977. A show cause notice was given to him by the Appellate Deputy Commissioner of Sales Tax, Indore, asking him as to why his appeal should not be summarily rejected as he had not deposited 75 per cent of the balance demand along with the presentation of the memo of appeal. The applicant in reply to the show cause notice submitted that since the assessment pertains to the period prior to the amended Section 38 came into being he was only liable to pay l/3rd of the balance demand though he stated that he was prepared to pay the balance demand and he should be told how much additional amount should be paid by him. The appeal, however, was summarily rejected.

(3.) THE applicant, therefore, submitted an application before the Tribunal under Section 44(1) of the M. P. General Sales Tax Act with a prayer to refer the following question of law, which according to the applicant arises out of the facts of this case, for the opinion of this Court :