9911796707
TMI Blog1991 (9) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal") vide its order dated October 3, 1984, referred the following question to this Court for its opinion: Whether, on the facts and circumstances of the case, the construal of the words "on the basis of return" made by the Supreme Court of India in the case of Associated Cement Co. Ltd. v. Commercial Tax Officer [1981] 48 STC 466, as "on the basis of a true and proper return which ought to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue from him in accordance with the returns filed by him." Then in the penultimate para, it has been observed as under: "As already mentioned in the assessment order for the year 1979-80, the dealer did not pay the tax due as per returns, the details of which are given below: Month/Year Amount of tax November, 1979 ... 1,08,000.00 December, 1979 ... 80,478.00 January, 1980 ... 65,971.12 Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in paragraph 3 of its order has reproduced the contentions of the counsel appearing for the assessee as under: "I have heard Shri B.S. Malik, advocate, learned counsel for the appellant, as also Shri D.S. Baparai, learned Deputy Advocate-General, appearing on behalf of the State. Shri Malik, learned counsel for the appellant pleaded that the dealer filed his quarterly returns and deposited th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though no finding to that effect was recorded by the Tribunal in its appellate order. Similarly, in the statement of facts submitted to this Court, the Tribunal has nowhere recorded a finding that the assessee had deposited the tax as per return filed by him. Counsel for the parties are agreed that one set of consequences would flow if the assessee had deposited the tax as per the returns filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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