J.S.VERMA, C.J. - (1.) This revision is against the order dated January 17, 1976, passed by a Division Bench of the Board of Revenue dismissing a special appeal against the order dated August 17, 1974 passed in a revision of the department by a single Bench of the Board of Revenue. The only question involved relates to applicability of the penalty provision contained in section 16(1)(b) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"). The period of assessment is October 18, 1963 to November 1, 1964. Reference may be made to the legislative changes made in section 16(1)(b) and section 7 of the Act which are material. Clause (b) of sub-section (1) of section 16 as it stood prior to May 4, 1964 was as under : "(b) has without reasonable cause failed to pay the tax due within the time allowed; or" From May 4, 1964 up to May 2, 1969 clause (b) read as under : "(b) has without reasonable cause failed to pay within the time allowed any tax, fee or penalty; or" We are here not concerned with clause (b) as it stood thereafter.
(2.) The real controversy between the parties is about the meaning of the expression "within the time allowed" which is common in clause (b) as it stood prior to May 4, 1964 and thereafter up to May 2, 1969. The grievance made by the learned counsel for the department, is that this expression has been construed by the Board of Revenue to mean the time allowed after making of the assessment order by the original assessing authority. He argued that this expression should mean in respect of the tax shown as payable in the return filed by the assessee, the time allowed for payment of the same by the assessee in accordance with the provisions of the Act without waiting for ascertainment of the final liability by the assessment order. Learned counsel contended that the starting point for computing the time allowed for payment of the additional tax liability determined in the assessment order would no doubt be the date of the assessment order but not so in the case of tax shown as payable by the assessee in the return filed by him. It is this limited question, which is raised for decision on behalf of the department in this revision in view of the manner in which the Board of Revenue's decision has been construed.
(3.) As earlier stated we are here concerned only with the time allowed for payment of tax shown by the assessee as payable in his own return and not that which is determined as payable in excess in the assessment order. This being so, the time which is prescribed for payment of the tax liability admitted in the return itself filed by the assessee is that which is prescribed in the Act itself. The reason is obvious in respect of this amount it is not necessary for the assessee to await determination of the liability by the assessing authority since the same is admitted in the return itself. In my opinion, the order dated August 17, 1974 of the single Bench of the Board of Revenue which has been affirmed by the Division Bench of the Board of Revenue itself makes this distinction when it refers to this aspect by pointing out that the liability to pay the tax arises on ascertainment by the assessing authority under section 10 or by the assessee under section 7(2) of the Act for the purpose of attracting section 16(1)(b) of the Act. The only addition required to be made is that sub-section (2) of section 7 has to be read also with sub-section (2A) thereof in respect of the period to which it applies after insertion of sub-section (2A). This is how the time allowed for payment of tax admitted as payable in the return has to be determined. It is not necessary to refer to the meaning of sub-sections (2) and (2A) of section 7 since that question does not arise in the present case for the reasons given above. Moreover, it is stated at the Bar that there are decisions of this Court construing the meaning of sub-sections (2) and (2A) of section 7 of the Act. These provisions are, therefore, to be construed accordingly.;