TMI Blog1974 (1) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... provided in section 13(8) of the Act. The assessee's claim in regard to that rebate was rejected by the assessing officer and the rejection was upheld in the first appeal. The Tribunal has, however, deleted the additional demand by holding that the assessee was entitled to the rebate. 2.. It is appropriate that we refer to the statutory provisions dealing with the question of rebate first: "13. Payment and recovery of tax and penalty.-(1) Tax payable under this Act shall be paid in the manner hereinafter provided at such intervals as may be prescribed. (2) Before any dealer furnishes the returns required by sub-section (1) of section 11, he shall, in the prescribed manner, pay into a Government treasury the full amount of tax due from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he due dates and while doing so made payment of the admitted tax by cheque drawn on the United Bank of India. The Sales Tax Officer has been of the view that rule 36 which provides the method of payment as required under section 13(2) of the Act having not been complied with the assessee has not earned the rebate provided under section 13(8) of the Act. The assessee's stand has been that within the time allowed by law he had furnished the return and enclosed a crossed cheque in respect of the admitted tax due. There was some delay on the part of the Sales Tax Officer in collecting the cheque, but that cannot be the consideration for disentitling the assessee of the rebate admissible under section 13(8) of the Act. 3.. Under the scheme of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mohanty that requirement is with reference to a crossed bank draft. We cannot agree with Mr. Mohanty's construction of rule 36. According to us, different modes have been prescribed in that rule. They are: (1) payment into the Government treasury, (2) payment by postal money order to the Treasury Officer, (3) payment through a crossed cheque drawn in favour of the Treasury Officer on the branch of the State Bank of India of that place where the Government treasury is situated, and (4) payment by crossed bank draft drawn in favour of the Treasury Officer on the branch of the State Bank of India of that place where the Government treasury is situated. To accept the construction of Mr. Mohanty would lead to uncertainty. There would be no indic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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