TMI Blog1993 (10) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ns which were required to be filed under section 7(1) of the Rajasthan Sales Tax Act within time prescribed. The matter pertains to the assessment years 1980-81, RST/CST and 1983-84. According to the assessee, the statements of sales were sent by the company to its advocate by registered post. At the time of assessment, the assessing authority found that the returns have not been submitted in time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was observed that for the default of advocate the company cannot be penalised and levy of penalty was set aside. Section 7(1) of the Rajasthan Sales Tax Act contemplates furnishing of prescribed return. It has been provided under section 7AA that if the assessing authority in the course of any proceedings under this Act, is satisfied that any dealer has without reasonable cause failed to furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different from that declared in the return submitted by the dealer, or imposes a penalty under section 16, or refuses to grant a refund applied for by the dealer, the assessing authority shall briefly record the reasons therefor; and no such order shall be passed unless the dealer has been given a reasonable opportunity of being heard. The Rajasthan Sales Tax Rules were framed in 1955 and at that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of tax. This is an additional ground on the basis of which it could be considered that the assessee had a reasonable cause for having belief that the returns sent to its advocate will be submitted in due course. When tax itself was deposited there could not have been any object or intention on the part of the assessee not to submit the returns. The point as to whether the cause which has been s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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