BASTA COLLA COLLIERY CO P LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) As directed by the High Court under Section 33(3) of the Bihar Sales Tax Act, 1959 (Bihar Act 1959) read with Section 9(3) of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) and Rule 12 of the Central Sales Tax (Bihar) Rules, 1957, the Commercial Taxes Tribunal, Bihar. has stated a case and referred to this Court the following question, of, law:--

(2.) After stating the facts, it will be necessary to reframe the question of law to bring out the real controversy and points for determination in the case. We shall reframe it and answer it accordingly,

(3.) Messrs. Basta Colla Colliery Co, (P) Ltd., the assessee in this case, submitted returns to the proper assessing authority disclosing its gross turnover on account of inter-State sales as follows:-- <FRM>JUDGEMENT_42_AIR(PAT)_1969Html1.htm</FRM> The dealer was served with a notice to produce its account books in support of the returns submitted by it. The dealer's representative appeared on 31-10-60 before the Assessing authority but the examination could not be finalised on that date. The case was adjourned to 23-11-60. On that date, the dealer filed an application for time. The case was adjourned several times. Finally, on 10-5-61 it was taken up when the dealer appeared and produced its account books for the year 1958-59 in another case for which the date was also fixed in respect of this period, but it did not produce the account books for the year 1959-60, the period in question. It was stated by the dealer's representative that the account books were in audit. The time-petition was rejected and separate assessments were passed in the two separate cases, one under the Bihar Act (19 of 1959) and the other under the Central Act (74 of 1956). We are concerned in this case with the assessment under the Central Act. In this case, the assessing authority did not enhance the turnover of the dealer in respect of the inter-State sales, but rejected its claim to be taxed at the concessional rate of one per cent under Section 8(1) of the Central Act (74 of 1956), on the total turnover of Rs. 22,15,253.64 P. on account of the sales said to have been made to the Govt. and to registered dealers in the four quarters of 1959-60. The claim was rejected on the ground, to put it in the words of the assessing authority, that "the Central Sales Tax Act. 1956, clearly forbade application of concessional rate on any part of the dealer's turnover in respect of which declarations and certificates are not filed in the prescribed manner. The dealer was required to attach all the declarations in Form 'C' and certificates in Form 'D' in respect of his entire claim with the quarterly returns submitted by him. But he has conspicuously failed to submit them as yet