Judgment

RANGANATHAN, J. :- These three appeals by the Fertiliser Corporation of India Limited (hereinafter referred to as the assessee) arise out of its sales tax assessments for the assessment years 1959-60, 1960-61 and 1961-62 under the Bihar Sales Tax Act, 1959 (hereinafter referred to as the Act). They raise a very short but interesting question regarding the entitlement of the assessee to the rebate of tax provided for in section 15 of the Act.

2. At the outset, a reference may be made to the salient portions of certain relevant provisions of the Act. Section 14(l) provides that every registered dealer shall furnish such returns within such period and to such authority as may be prescribed. The prescribed authority is the Assistant Commissioner of Sales Tax who is also the assessing authority. Under R. 10 of the Rules framed under the Act, the assessee should file quarterly returns. Such returns are to be filed within one calendar month of the expiry of the period to which they relate. Subsection (3) of S. 14 provides for an extension of time for the filing of the return. It reads :

"If the prescribed authority is satisfied that a dealer is, for reasonable cause, unable to furni