TMI Blog1977 (12) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... n submitted to us for our determination in this reference is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the provisions of section 36(3) of the Bombay Sales Tax Act, 1959, could not be imported in the assessments under the Central Sales Tax Act, 1956, to levy penalty for late payment of Central sales tax and that such p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Sales Tax Officer imposed this penalty purporting to do so under section 9(3) of the Central Act, as it then stood, read with section 36(3) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the Bombay Act"). Against this order imposing penalty, the respondents filed an appeal to the Assistant Commissioner of Sales Tax. One of the contentions of the respondents was that no such pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate of Maharashtra and State of Mysore v. Guldas Narasappa Thimmaiah Oil Mills[1975] 35 S.T.C. 571 (S.C.). By a majority judgment the Supreme Court held that there was no provision in the Central Act for imposition of penalty for delay or default in payment of tax and the provision in a State Sales Tax Act imposing penalty for non-payment of tax within the prescribed time was not attracted to imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment for an offence but excluding the provisions relating to matters provided for in sections 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, reassessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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