TMI Blog1983 (12) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... x Rules. Rule 21 as it then stood provided for filing such returns in the case of a dealer, whose annual turnover exceeded Rs. 40,000. The company, however, did not file annual returns. 3.. On 13th August, 1970 rule 21 was repealed. On 29th November, 1975 the Assistant Commercial Tax Officer, who was the concerned assessing authority, made two assessments, one under the State Act and another under the Central Act for each of the two years in question. These assessments have been upheld by the appellate authorities. The assessments made under the State Act were also upheld by this Court earlier in S.T.R.P. Nos. 17* and 18 of 1979. 4.. In these cases, the company has challenged the validity of the assessments made under the Central Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee for adopting the method of filing quarterly returns. Hence, the quarterly returns filed by the assessee for the assessment year 1966-67 could form the basis for assessment otherwise than under section 12-A." In view of this order, the company cannot again contend that the quarterly returns filed under rule 21 could not form the basis for assessment after the repeal of the said rule. Mr. Prasad for the petitioner, however, urged that those quarterly returns were filed only for the purpose of paying advance tax under section 12-B and that was not noticed in the earlier case. We have perused the quarterly returns filed by the assessee. It is in form 4 prescribed for return of turnover under rules 18 and 21. If those returns could f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the dealer under sub-section (1) before the date prescribed or specified in that behalf or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall assess the dealer to the best of his judgment, recording the reasons for such assessment: Provided that before taking action under this sub-section the dealer shall be given a reasonable opportunity of proving the correctness and completeness of the return submitted by him. (4)....................................................." Section 12(1) requires every dealer who comes within the category therein to submit return or returns relating to his turnover in such manner and within such period as may be presc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the question of limitation. The next contention relates to the packing charges which were included in the estimate for the purpose of determining the taxable turnover. It was the contention of Mr. Prasad before the Tribunal that packing charges were separately charged and no sales tax under the Central Act was also recovered thereon. The Tribunal has rejected that claim by following the judgment of this Court in Hukmichand and Brothers v. State of Mysore [1970] 25 STC 320. 9.. It seems to us that the Tribunal has committed an error in this regard. This Court in Hukmichand's case [1970] 25 STC 320 was not called upon to consider the effect of section 10 of the Central Act 28 of 1969. Section 10 thereof provides for certain exemptions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able opportunity to the petitioner to produce evidence. In the circumstances of the case, we make no order as to costs. Appendix [The judgment of the Division Bench of the Karnataka High Court consisting of D.M. CHANDRASHEKHAR, C.J., and E.S. VENKATARAMIAH, J., in Mysore Cements Limited v. State of Karnataka (Sales Tax Revision No. 17 of 1979 decided on 8th February, 1979) is printed below: ] MYSORE CEMENTS LIMITED v. STATE OF KARNATAKA The order of the Court was made by CHANDRASHEKHAR, C.J.-This revision petition is by an assessee. Shri K.R. Prasad, learned counsel for the assessee, contended that since no annual return had been filed by the assessee, the assessment for the year 1966-67 could be made only under section 12-A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. Sub-rule (1) of rule 21 of the Karnataka Sales Tax Rules, as it stood in the relevant year, provided that in lieu of the method of assessment under section 12-B and rule 18, the method prescribed in sub-rules (2) to (5) of that rule might be adopted in the case of a dealer whose annual turnover exceeded Rs. 40,000, at his option which should be intimated to the assessing authority. In the present case, since the assessee himself filed quarterly returns, he must be regarded as having intimated to the assessing authority his option to be assessed according to the method prescribed in rule 21. No particular form had been prescribed for intimating such option of the assessee for adopting the method of filing quarterly returns. Hence, the qua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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