VIDARBHA CO-OPERATIVE MARKETING SOCIETY LTD Vs. SALES TAX OFFICER III II DIVISION NAGPUR
LAWS(BOM)-1962-8-23
HIGH COURT OF BOMBAY (FROM: NAGPUR)
Decided on August 24,1962

VIDARBHA CO-OPERATIVE MARKETING SOCIETY LTD. Appellant
VERSUS
SALES TAX OFFICER III, II DIVISION, NAGPUR Respondents







JUDGEMENT

Kotval, J. - (1.)These are matters which arise under the Central Provinces and Berar Sales Tax Act, 1947 (XXI of 1947). They are both directed against the orders levying a penalty upon the petitioner, the Vidarbha Co-operative Marketing Society Ltd., Nagpur, under section 10(3) of that Act. The facts are not in dispute and briefly stated they are as follows :
(2.)The petitioner-society is a dealer within the meaning of the Act and was therefore bound to make quarterly returns within one month from the date on which the return for each quarter was due. In S.C.A. No. 375 of 1961 the assessment year is 1st July, 1953 to 30th June, 1954, and in S.C.A. No. 376 of 1961 the assessment year is from 1st July, 1954 to 30th June, 1955. In each of these two years the society was bound to make four returns. For the year 1953-54, we give below the following dates on which the quarters ended and the due dates for the returns :- Return for the quarter ending Due date 1. 30-9-1953 ... 31-10-1953 2. 31-12-1953 ... 31-1-1954 3. 31-3-1954 ... 30-4-1954 4. 30-6-1954 ... 31-7-1954
(3.)The returns were due on the corresponding dates in the next year. For the year 1st July, 1953 to 30th June, 1954, the petitioner made its returns for the first two quarters in time, but for the succeeding two quarters it was late. The return for the third and the fourth quarters were made on 6th September, 1955, and were thus delayed. For the year 1st July, 1954 to 30th June, 1955, the position was worse. There the returns for all the four quarters were delayed. Though the dates of the returns are not given in the petition Mr. Betharia for the petitioner has given us the following dates as the dates on which the four quarterly returns were filed, i.e., on 6th September, 1955, 31st December, 1955, 24th December, 1955, and 25th April, 1956, respectively.


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