9911796707
TMI Blog1989 (4) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue dismissing a special appeal against the order dated August 17, 1974 passed in a revision of the department by a single Bench of the Board of Revenue. The only question involved relates to applicability of the penalty provision contained in section 16(1)(b) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"). The period of assessment is October 18, 1963 to November ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, is that this expression has been construed by the Board of Revenue to mean the time allowed after making of the assessment order by the original assessing authority. He argued that this expression should mean in respect of the tax shown as payable in the return filed by the assessee, the time allowed for payment of the same by the assessee in accordance with the provisions of the Act without w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me which is prescribed for payment of the tax liability admitted in the return itself filed by the assessee is that which is prescribed in the Act itself. The reason is obvious in respect of this amount it is not necessary for the assessee to await determination of the liability by the assessing authority since the same is admitted in the return itself. In my opinion, the order dated August 17, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since that question does not arise in the present case for the reasons given above. Moreover, it is stated at the Bar that there are decisions of this Court construing the meaning of sub-sections (2) and (2A) of section 7 of the Act. These provisions are, therefore, to be construed accordingly. The question now is whether on this construction of section 16(1)(b) of the Act any occasion arises for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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