9911796707
TMI Blog1967 (7) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... one per cent. under section 3(3) of the Madras General Sales Tax Act. The revenue as well as the Tribunal declined to allow the claim and they have agreed in charging the turnover at six per cent. The only point, therefore, is whether the turnover was chargeable only as claimed by the petitioner. The view of the revenue as well as the Tribunal was that inasmuch as the declarations in Form XVII were not attached to the monthly returns submitted by the petitioner, they had to be ignored with the result that section 3(3) would be inapplicable. This view is clearly wrong. Section 3(3) reads: "Notwithstanding anything contained in sub-section (1) or sub-section (2), the tax payable by a dealer in respect of any sale of goods mentioned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Rules, 1959. This rule states that the declaration for the purpose of section 3(3) shall be in Form XVII. Sub-rule (5) of this rule which is relevant is this: "A dealer who claims that a sale is liable to tax under sub-section (3) of section 3 shall attach to his return of turnover in which that sale is included the portion marked 'original' of the declaration received by him from the purchasing dealer and shall also produce for inspection the portion of it marked 'duplicate' if the assessing authority, in his discretion, directs him so to do." The petitioner in this case opted under rule 18 of the Madras General Sales Tax Rules to file monthly returns. Under that rule the dealer shall submit the monthly returns on or before the 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was made. The learned Special Government Pleader contends that sub-section (1) of section 53 is wide enough to cover a rule prescribing a time-limit for filing declarations in Form XVII. It is true the power under this sub-section extends to make rules to carry out the purposes of the Act. But as we said, the purpose of the Act in the present context has to be ascertained from the proviso to section 3(3) and if there is nothing in the proviso, as we have held, to indicate that declarations should be filed within a prescribed time, it is obvious that a time-limit could not be prescribed in exercise of the power under section 53(1). The learned Special Government Pleader then relied on clause (h) of sub-section (2) of section 53 which enabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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