9911796707
TMI Blog1994 (3) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... the reply, passed order imposing penalty under section 43. There are two separate orders-one in relation to tax payable under the State Act and the other with regard to tax paid under the Central Sales Tax Act. Revision petitions were dismissed. First petitioner filed two separate writ petitions which were allowed and the cases were remanded for fresh consideration under section 43 of the Act. After remand, the statutory authority passed fresh orders once again imposing penalty. These orders are under challenge. 2.. First petitioner was required to submit quarterly as well as annual returns. Quarterly returns were to be submitted within 30 days of the end of the quarter. Returns for first, second and fourth quarters were belated. Admittedl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the levy of penalty ignoring the revised returns on the ground that they were filed belatedly. Learned counsel also relied on a decision of this Court in National Garage v. President, Board of Revenue [1974] JLJ 364. 4.. The above case related to assessment year 1960. Returns which were filed initially did not indicate correct state of affairs. Revised return dated July 31, 1964 was filed before completion of the assessment. Rule 19 as it stood then entitled the assessee to file return without any limitation of time. It was held that when an assessee submitted revised return, he was, in effect, withdrawing the original return, the question of accepting or rejecting the original return did not arise and since he was allowed to file re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer to file a revised return in respect of any period after an assessment has been made in respect of such period. (2) A revised return referred to in sub-rule (1) shall be submitted in form VIII and shall be accompanied by an explanatory note specifying the omission, error or wrong statement by reason of which it has become necessary or submit the revised return and indicating the difference between the original and the revised return." 6.. Thus, it can be seen that while there was no time-limit prescribed for filing revised return under the original rule, time-limit has been specified in the revised rule. Revised return is provided in section 17(2) of the Act. Section 17(2), as it originally stood, stated that if any dealer discovers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has been completed before the expiry of the time-limit prescribed in sub-rule (1), the revised return cannot be received. Going by rule 19 as amended, the revised returns were out of time and could not be looked into. It cannot also be accepted that by belatedly filing the revised returns, the first petitioner withdrew the original returns. In this view, we are of opinion that the dictum laid down in the decision referred to above is inapplicable to the facts of the present case. 9.. Section 43 of the Act enables the authority concerned to impose penalty if the authority is satisfied that "a dealer has concealed his turnover of the aggregate purchase prices in respect of any goods or has furnished inaccurate particulars of such sales o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the original return could be shown to have been made on account of bona fide error or in good faith, mens rea is contra-indicated. The argument before us is that the revised returns reflected more or less the correct position and that was ultimately accepted with minor changes for the purpose of completing the assessment and this is proof of bona fides or good faith and absence of mens rea. If the revised returns had been submitted in time, perhaps the argument deserved serious consideration. Revised returns were filed beyond time and could not be accepted as revised returns in the eyes of law. The original returns, therefore, cannot be treated as having been withdrawn. Whether there has been concealment or falsity of return must be adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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