SHER GILL RICE MILLS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE Sales Tax Tribunal, Punjab (hereinafter referred to as "the Tribunal") vide is order dated October 3, 1984, referred the following question to this Court for its opinion : Whether, on the facts and circumstances of the case, the construal of the words "on the basis of return" made by the Supreme Court of India in the case of Associated Cement Co. Ltd. v. Commercial Tax Officer [1981] 48 STC 466, as "on the basis of a true and proper return which ought to have been filed" has been correctly applied by the Tribunal for construal of the words "according to such returns" occurring in section 10 (4) of the Punjab Act; and if the answer be in the negative, the effect thereof on the liability of the assessee to pay penalty under section 19 (6) ? Answer to the question would depend on the fact as to whether the assessee had paid the tax according to the return field by him. The Tribunal is at variance on facts on this point with the orders of the Assessing Authority and the first appellate authority. The Assessing Authority in the opening paragraph of its order has observed as under :

(2.) SIMILARLY , the first appellate court in the opening paragraph of its order has observed as under :

(3.) SINCE no positive finding has been recorded by the Tribunal with regard to the fact as to whether the assessee had paid the tax due in accordance with the returns filed by him, the question is returned unanswered with the directions to the Tribunal to record a clear finding as to whether the assessee had made the payment of tax due from him under the Act according to the return filed or not and accordingly reframe the question of law for the opinion of this Court.