Hegde, J. - (1.) This is an appeal by certificate arising from the decision of the High Court of Madhya Pradesh in Miscellaneous Petition No. 640 of 1966 on its file. The assessee is a Transport Operator. It was liable to pay passenger tax under Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1959-hereinafter referred to as "the Act". It is said that it failed to pay the tax due from it for the period from October 1, 1961 to May 6, 1962. Admittedly it submitted no return as required by Section 5 of the Act, nor did it make the required deposit under Section 6 of that Act. No action appears to have been taken against it till November 6, 1963 on which date the Tax Officer issued to it a notice under Section 7 of the Act. Thereafter he proceeded to assess it. The impugned assessment order was made on June 19, 1965. That order was challenged before the Madhya Pradesh High Court by means of a writ petition under Article 226 and 227 of the Constitution. The High Court accepted that petition and quashed the impugned order.
(2.) The question before this Court is whether the order of the High Court is sustainable. The only question that calls for decision in this appeal is whether the proceedings initiated by the Tax Officer by means of a notice under Section 7 of the Act was beyond the time prescribed and therefore the proceedings taken were not maintainable against the assessee. In order to answer this question, we shall read Sections 5, 6, 7 and 8 of the Act.
(3.) Section (5) Submission of returns.-(1) In respect of the stage carriage or stage carries held by him, the operator shall deliver or cause to be delivered to the Tax Officer or to such prescribed officer as the Tax Officer may specify a return in the prescribed form and manner, either daily or at such intervals as may be prescribed:;