TMI Blog1997 (9) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal was justified in law in holding that no penalty under section 36(3) of the Bombay Sales Tax Act, 1959 is legally leviable on the late payment of extra tax dues according to the revised return, which is filed late? 2.. This reference pertains to the period April 1, 1982 to March 31, 1983. The facts of the case giving rise to this reference are in a narrow campus. The assessee M/s. Bharat Heavy Electricals Limited is a Government of India undertaking. During the quarter ending June 30, 1982, it sold certain goods to M/s. Rashtriya Chemicals and Fertilizers Limited ( R.C.F.L. ), which is also a Government of India undertaking. In the return submitted by the assessee under the Bombay Sales Tax Act, 1959 ( the Act ) for the quarter e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y could be imposed under section 36(3) of the Act. The Tribunal accepted this contention of the assessee and held that no penalty was leviable under section 36(3) of the Act. Hence, this reference at the instance of the Revenue. 3.. Mr. R.V. Desai, learned counsel for the Revenue, submits that under section 36(3) of the Act, the Revenue is entitled to impose penalty on the excess amount that was due on the basis of the revised return from the date of submission of the original return till the date of payment. According to him, the excess amount should be treated as the amount due as per the original return and the delay in payment of the same construed as delay in payment of the tax due as per return. 4.. We have carefully considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e required under the provisions of the Act, question of imposition of penalty under this provision cannot arise. To find out as to when the tax is payable, we may refer to section 38 of the Act. Section 38, so far as relevant, reads: 38. Payment of tax and deferred payment of tax, etc.-(1) Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed. (2) A registered dealer furnishing returns as required by sub-section (1) of section 32, shall pay into a Government treasury, in such manner and at such intervals as may be prescribed, the amount of tax due from him for the period covered by a return along with the amount of penalty payable by him under section 36. (3) A registered dealer furnishing a revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... last date prescribed for furnishing the original return. Under rule 22 of the Bombay Sales Tax Rules, 1959 ( Rules ), a registered dealer is required to furnish quarterly returns on or before the last day of the month, immediately succeeding. It is clear from a conjoint reading of the above provisions that it is obligatory on the part of a registered dealer to furnish quarterly returns before the last day of the month immediately succeeding. Failure to do so entails penal consequences. But that is not so in case of revised returns. Furnishing of revised returns under sub-section (3) of section 32 is voluntary. Sub-section (3) of section 32 is merely an enabling provision enacted with a view to affording an opportunity to a dealer who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven if there is a default or delay in payment of tax due as per revised return, penalty can be imposed only from the date of submission of the revised return till the date of payment. It cannot be computed from the date of submission of the original return. It may be pertinent to note that independent provisions have been made in the Act for return and revised return and different dates have been prescribed for payment of tax due as per the same. In case of original return, tax is payable before the submission of such return. In case of revised return, the relevant date is the date of submission of the revised return. If a dealer fails to pay the tax, he is liable to penalty from the date when the tax was payable under the provisions of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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