KOTVAL, J. - The petitioners Messrs Ramkrishna Ramnath, Bidi Merchants of Kamptee, carry on the business of manufacture and sale of bidis, with their head office at Kamptee and branch offices at several other places such as Tumsar, Gondia, Bhandara, Tiroda, Nagpur, Akola and other places in Vidarbha. The petitioners are registered dealers under section 8 of the Central Provinces and Berar Sales Tax Act, 1947 (XXI of 1947), hereinafter referred to as the Act. As registered dealers, the petitioners were making quarterly returns under section 10 of the Act. For the period from 7th November, 1953, to 26th October, 1954, they had similarly made their returns. It is now not in dispute that these returns were not made upon the due dates under the Act but were delayed by some days. The respective dates on which the returns were due and were actually filed are shown in a tabular statement below :-

---------------------------------------------------------------------- Return for the Due date Date of actual period ending filing ---------------------------------------------------------------------- 3-2-1954