BHILARI MOTORS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS is a reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as the "act"), made by the Sales Tax Tribunal (Board of Revenue) at the instance of the applicant-assessee to this Court for answering the following questions of law:

(2.) THE short facts leading to this reference are as under :

(3.) FOR the period 1st January, 1970, to 31st December, 1970, the gross turnover was determined at Rs. 1,02,51,321 and as such the taxable turnover was Rs. 56,64,196. The department assessed the tax to the tune of Rs. 5,63,763. The due date of filing the return and the payment of tax was 30th May, 1970, whereas the return was submitted after 52 days, i. e. , on 21st July, 1970, and instead of depositing the tax on 30th May, 1970, it was deposited in four instalments, i. e. , Rs. 1,60,000 on 14th July, 1970, Rs. 20,000 on 22nd July, 1970, Rs. 614. 83 on 21st July, 1970, and Rs. 59,000 on 31st July, 1970, total Rs. 2,29,614. 83. Similarly, in second return for which the due date of both the return and payment of tax was 30th August, 1970, it was submitted after 32 days, i. e. , on 1st September, 1970, Rs. 60,000, on 4th January, 1971, Rs. 25,000, on 15th March, 1972, Rs. 50,000, on 3l st March, 1972, Rs. 44,650 and on 10th June, 1972, Rs. 97,445, total Rs. 2,67,095. The third return which was due on 30th August, 1970, was submitted on 10th December, 1970, and the amount of tax Rs. 32,254 was paid on 11th February, 1971. Thus, admittedly while submitting all the returns the applicant-assessee not only delayed the various returns but also delayed the deposit of the sales tax assessed.