1976 (7) TMI 152

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..... rt: "Whether, under the facts and circumstances of this case, the Additional Judge (Revisions), Sales Tax, Bareilly, was legally justified in his view that the provisions of section 15-A(1)(b) of the U.P. Sales Tax Act could not apply unless return of turnover as required by section 7 of the U.P. Sales Tax Act had been furnished?" The assessee carried on business of manufacture and sale of brick .....

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..... nished any return at all. The relevant portion of section 15-A is quoted below: "15-A. Penalties in certain cases.-(1) If the assessing authority is satisfied that any dealer or other person- (a) has, without reasonable cause, failed to furnish the return of his turnover or to furnish it within the time allowed and in the manner prescribed, or to deposit the tax due under this Act before furnis .....

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..... under section 15-A(1)(b) and not under section 15-A(1)(a). The language of the section clearly indicates that in a case where no return has been filed penal proceedings can be initiated only under section 15-A(1)(a). There are observations in a decision of the Supreme Court in Narain Das Suraj Bhan v. Commissioner of Sales Tax[1968] 21 S.T.C. 104 (S.C.)., which supports the view that we are takin .....

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