COMMISSIONER OF SALES TAX Vs. KANTILAL MOHANLAL AND BROTHERS

JUDGEMENT

(1.) THE Sales Tax Tribunal (Board of Revenue, Madhya Pradesh) has made this reference under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax, Madhya Pradesh. The question referred for our decision is:

(2.) FOR the period, 15th December 1960 to 7th November 1961 the non-applicant assessee was assessed to Central Sales Tax by the Sales Tax Officer, Gwalior, circle No 2. In the said assessment, the Sales Tax Officer imposed a penalty of Rs. 1000 on the assesses under Section 17 (3) of the Madhya Pradesh General Sales tax Act. 1958. on the ground that the assessee failed to file the returns within the period prescribed by Rule 15 of the Madhya Pradesh General Sales Tax Rules, 1959. Tn appeal, the Board of Revenut set asidp the order taking the view that the penalty under Section 17 (3) of the Madhya Pra-desh General Sales Tax Act, 1958, could be imposed onlv if there were no rules framed by the State Government under Section 13 (3) of the Central Sales Tax Act, 1956 but that as the State government had framed rules under the Central Act. styled as "the Madhya pradesh Sales Tax (Central) Rules, 1957" (hereinafter referred to as the Central rules), and as Rule 7-A of the Rules contained a provision for imposition of penalty for a breach of the Central Rules, therefore no penalty under Section 17 (3) of the madhya Pradesh General Sales Tax Act. 1958, could be imposed.

(3.) THE relevant provisions to consider are: i Central Sales Tax Act, 1936.