TMI Blog1973 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture and sale of vanaspati product at Sitapur. For the first quarter (April to June) of the assessment year 1972-73, the petitionercompany submitted its return through registered post on 31st July, 1972, disclosing a turnover of Rs. 1,03,94,207.94 on which a tax of Rs. 7,78,228.90 was payable. The petitioner did not deposit the admitted tax before or at the time of filing of the return but s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act. Under that provision, a penalty can be imposed "if the assessing authority is satisfied that any dealer has without any reasonable cause failed to furnish the return of his turnover which he was required to furnish under section 7, 7-A or 18, or has, without reasonable cause, failed to furnish it within the time allowed and in the manner prescribed". Obviously, this provision applies where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d manner. Thus, section 15-A(I)(a) has no application to the present case and has wrongly been pressed into aid by the Sales Tax Officer. It was then argued by the learned standing counsel that clause (c) of section 15-A(I) would be applicable. The material portion of that provision reads: "15-A. (1) If the assessing authority is satisfied that any dealer- (a)........... (b)........... ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after making such inquiry as he considers necessary, determine the turnover of the dealer to the best of his judgment and assess the tax on the basis thereof. Thus the tax assessed is that tax which is determined payable by the assessing authority under section 7(2) and 7(3). Admittedly, in the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Act or the Rules framed thereunder), but no penalty can be imposed upon him under any of the clauses of section 15-A of the Act, which obviously makes no provision for levy of penalty for the kind of default committed by the petitioner. The impugned order is thus clearly unauthorised and without jurisdiction. Accordingly, the petition is allowed. The order dated 16th November, 1972, pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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