TMI Blog1984 (4) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... "the Act of 1953 "), is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessment of the respondent made by the Sales Tax Officer, Enforcement Branch, Bombay, for the period from 1st April, 1954, to 31st December, 1959, was barred by limitation?" 2.. The respondent-dealer had its place of business at Calcutta. The respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 966. A penalty of Rs. 1,070 under section 14(7) for the wilful failure of the dealer to get himself registered was imposed and the total demand for the tax and penalty made on the dealer came to Rs. 6,429.67. On appeal to the Assistant Commissioner, Sales Tax, the demand for tax as well as quantum of penalty were reduced and the total demand was modified to Rs. 3,139.30. Both the tax demand and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 14 in Chapter V of that Act deals with the assessment of tax. Sub-section (6) of section 14 runs as follows: "If upon information which has come into his possession, the Collector is satisfied that any dealer has been liable to pay the tax in respect of any period but has failed to apply for registration, the Collector shall, after giving the dealer a reasonable opportunity of being h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard of the law. It does not apply to a registered dealer whose turnover has escaped assessment or has been under-assessed or assessed at a lower rate or who has been wrongly allowed any deductions or has concealed any material particulars relating to sales or purchases or has knowingly furnished incorrect returns. It has further been held in that case that no limitation is prescribed for taking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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