This order will dispose of two revision applications against the orders of the Sales Tax Officer, Bharatpur, dated 29.3.1963. These revisions are directed at the instance of the Sales Tax Officer, Special Circle, Jaipur.

The facts of the case in brief, are that the opposite party, M/s Central India Machinery Manufacturing Co. Ltd. Bharatpur, who manufacture railway wagons filed their returns of the assessment year 1.4.1958 to 31.3.1959 on 19.5.1959 and deposited the tax on 31st July, 1959. In respect of the assessment year 1959-60, the returns for the four quarters were filed and the tax was deposited on the dates noted below:—

Quarter Returns filed on Tax deposited on

First Quarter 7.8.1959 8.9.1959

Second Quarter 30.10.1959 14.9.1959

Third Quarter 30.8.1960 30.8.1960

Fourth Quarter 16.5.1961 December, 1960.

The Sales Tax Officer did not impose any penalty for the year 1958-59 for late submission of returns and late depositing of tax for the reasons that the firm had been in correspondence with the Railway authorities with regard to the payment of the tax. He also relied on M/s Tulsiram Pannalal versus The State of Rajasthan (R.L.W. 1961 page 363) and held that no penalty could be levied

Click Here to Read the rest of this document