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TMI Blog2025 (1) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... er this Act for any period, by way of composition, a lumpsum to be determined and to be paid at such intervals and in such manner as may be prescribed, or the lumpsum amount may be calculated at a fixed rate on the taxable turnover, as may be prescribed in respect of such class of dealers and for this purpose a simplified system of registration, maintenance of accounts, filing of returns may also be prescribed which shall remain in force during the period of such composition. (3) Such dealers as may be required so to do by the Assessing Authority by notice served in the prescribed manner and every registered dealer shall furnish such returns 1 [manually of electronically] by such dates and to such Authority as may be prescribed. (3a) The State Government may, by notification, exempt any class of dealer from filling of return, subject to such restrictions and conditions, such limit of turnover and for such period, as may be prescribed, and tax, if any, deducted at source, shall be deemed to be final payment of tax and such dealer shall not be liable to assessment for that period. (4) Before a registered dealer furnishes the return required by sub-section (3), he shall, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ossed cheque and the cheque is dishonoured, the dealer shall be deemed to have not made the payment and shall be liable to any action which may be taken for not making payment under this Act or the rules framed there under. Explanation. For the purposes of this sub-section―Scheduled Bank means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934. "(5) If any dealer discovers any omission or other error in any return furnished by him, he may,- (i) in the case of monthly and quarterly return, furnish a revised return before the date prescribed for filing of next return, and (ii) in the case of annual return furnish a revised return within a period of sixty days from the last date prescribed for filing of annual return, and if the revised return shows a greater amount of tax to be due against the tax shown in the original return, it shall be accompanied with a receipt showing payment of extra amount in accordance with sub-section (4)." "(6) If a dealer fails without sufficient cause to furnish the returns by the prescribed date as required under sub-section (3), the dealer shall be liable to pay, by way of penalty, a sum equal to 2 [Rs. 200/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing with regard to applicability of sub-section (4) of Section 16, the orders passed by the authorities below cannot sustain. 4. Accordingly, present revision petition is allowed and the matter is remitted back to the assessing authority to decide the case afresh and while doing the assessing authority shall take into consideration the ratio of the judgments laid down by the Hon'ble Supreme Court in Hindustan Steel Ltd. Vs. State of Orissa 1970 (xxv) Sales Tax Cases 211, the judgment of Rajasthan High Court in Assistant Commissioner Tax Vs. Kamal Glass Bottle Supply Company 1999 (116) STC 606, A Division Bench judgment of Orissa High Court in Indian Paints and Chemical Ltd. Vs. Sales Tax Officer 1998 (109) SCC 227 and the judgment of Hon'ble Supreme Court in Dayle De'Souza v. Union of India, (2021) 20 SCC 135, wherein it was observed:- 32. The authorities bestowed with the duty to confirm compliance are often empowered to take stringent including penal action to ensure observance and check defiance. There cannot also be any quarrel on the need to enforce obedience of the rules as the beneficial legislation protects the worker's basic right to receive minimum wages. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d genuine belief that the Company was not a dealer. Granting that they erred, no case for imposing penalty was made out." 34. Almost every statute confers operational power to enforce and penalise, which power is to be exercised consistently from case to case, but adapted to facts of an individual case [B. v. Secy. of State for Work & Pensions, (2005) 1 WLR 3796, para 43 : 2005 EWCA Civ 929, para 43 (CA)] . The passage from Hindustan Steel Ltd. [Hindustan Steel Ltd. v. State of Orissa, (1969) 2 SCC 627] highlights the rule that the discretion that vests with the prosecuting agencies is paired with the duty to be thoughtful in cases of technical, venial breaches and genuine and honest belief, and be firmly unforgiving in cases of deceitful and mendacious conduct. Sometimes legal provisions are worded in great detail to give an expansive reach given the variables and complexities involved, and also to avoid omission and check subterfuges. However, legal meaning of the provision is not determined in abstract, but only when applied to the relevant facts of the case [ See Bennion on Statutory Interpretation, 6th Edn., Part VI at p. 371.]. Therefore, it is necessary that the discretion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCC 407 : (2009) 1 SCC (Civ) 192 : (2009) 1 SCC (Cri) 513] : (SCC p. 415, para 12) "12. The object of Section 200 of the Code requiring the complainant and the witnesses to be examined, is to find out whether there are sufficient grounds for proceeding against the accused and to prevent issue of process on complaints which are false or vexatious or intended to harass the persons arrayed as accused. (See Nirmaljit Singh Hoon v. State of W.B. [Nirmaljit Singh Hoon v. State of W.B., (1973) 3 SCC 753 : 1973 SCC (Cri) 521]) Where the complainant is a public servant or court, clause (a) of the proviso to Section 200 of the Code raises an implied statutory presumption that the complaint has been made responsibly and bona fide and not falsely or vexatiously. On account of such implied presumption, where the complainant is a public servant, the statute exempts examination of the complainant and the witnesses, before issuing process." The issue of process resulting in summons is a judicial process that carries with it a sanctity and a promise of legal propriety." 5. It shall be open to the assessing authority to take into consideration any other law or provision that may be cited before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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