TMI Blog1994 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... as due on November 20, 1992, whereas it was paid on November 24, 1992; as such there was a delay of three days. Hence, the penalty of Rs. 7,720 was demanded as per sub-section (3) of section 24 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"). The learned single Judge has held that as the petitioner had obtained permission and adopted the mode of self-assessment, it was required to file and pay the tax due for the month of October, 1992, on or before November 20, 1992, as per rule 18(2) of the Tamil Nadu General Sales Tax Rules, 1959 (hereinafter referred to as "the Rules"), which is in accordance with section 24(3) of the Act. 3.. It is contended before us that, in the case of self-assessment, subsecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o to be enclosed. Therefore, it is submitted that it is open to the dealer to pay the tax on any date on or before the 20th of the succeeding month and file the return on any one of the dates from 1st to 20th of succeeding month. As in the instant case, it is submitted that the return has been filed on November 24, 1992, along with the payment of tax on that date, there is undoubtedly a delay of three days in the payment of sales tax. Hence, the respondents are justified in imposing the penalty as per sub-section (3) of section 24 read with sub-section (5) of section 12. 5.. In the light of these contentions, the following point arises for consideration: Having regard to the provisions contained in sub-section (2) of section 13 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e year on the basis of his actual turnover for each month or for such other periods as may be prescribed. For this purpose, he may be required to furnish returns showing his actual turnover for each month or other periods as may be prescribed and to pay tax on the basis of such returns. The tax under this sub-section shall become due without any notice of demand to the dealer on the date of receipt of the return or on the last due date as prescribed, whichever is later." It is contended that, as per the aforesaid provision, it is open to the dealer to file the return on any date and not necessarily on the last date prescribed under rule 18(2) of the Rules, because the aforesaid section 13(2) of the Act specifically provides that the tax u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the amount, if any, claimed as refund due in the month under rule 23. (3) The return in form A-1 so filed shall, subject to the provisions of subrule (4), be provisionally accepted. If the return is submitted without proof of payment as specified in sub-rule (1) of rule 55 for the full amount of tax payable after deducting therefrom the amount, if any, claimed as reimbursement or refund due in the month under rule 23, such amount of tax shall become due on the date of receipt of the return or on the last due date as prescribed in sub-rule (2) whichever is later, and shall be recovered in accordance with the provisions of the Act without any notice of demand to the dealer. (4) If no return is submitted in respect of any month on or b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st to 20th of the succeeding month. What is necessary is that along with the return, the proof of payment of the tax as specified in subrule (1) of rule 55, has also to be enclosed. As such, the last date prescribed for payment of tax due as well as for filing of the return is 20th only. Hence, it is not possible to hold that either sub-rule (2) of rule 18 is in any way contrary to sub-section (2) of section 13 of the Act, or that the return can be filed by the dealer on any date subsequent to 20th of the succeeding month without incurring penalty. The expression, "whichever is later" found in sub-section (2) of section 13 of the Act is only to give latitude to the dealer to pay the tax on any date from 1st to 20th of the succeeding month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessarily held that sub-section (2) of section 13 of the Act does not give any latitude or freedom or liberty to the dealer to file the return on any date subsequent to the 20th of the succeeding month in the case of self-assessment. If the interpretation placed by learned counsel for the appellant on sub-section (2) of section 13 of the Act is accepted, the very object and intendment of sub-section (2) of section 13 of the Act, prescribing the last date for payment of the tax due, would be rendered nugatory. Consequently, it would become impracticable or not possible to enforce the very provisions contained in sub-section 13(2), as it would be open to the dealer to choose any date for filing the return subsequent to 20th of the succeeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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