Law: Sales Tax Act, (III of 1951)

Section: 17

Martial Law Regulation No. 32 of 1969, read with Contra] Board of Revenue Circulars Nos. 1 and 3 of 1969-Sales tax return-Excess income -Declared excess income processed and assessment made on higher income in agreement with assessee-Whether sales tax return should be accepted in view of Boards Circulars issued under M. L. R. 32 of 1969-Held yes. ORDER [The judgment of the Court was delivered by S. RAHMAN J.].-The Commissioner of Sales Tax has framed the following questions of law and referred it under Section 17 (1) of the Sales Tax for decision of this Court. "Whether on the facts and in this circumstances of the case, the Tribunal was justified in holding that the assessees Sales Tax returns should be accepted in view of the Boards Circular No. MLR 1 of 1969 as amended by Circular No. MLR 3 of 1969." 2. The facts leading to such a reference are that the respondent. Messrs Standard Leathers Works, declared their excess income under Martial Law Regulation No. 32, It was processed under para 15 clause (b) of the Circular No. 1 and 3 of the Board of Revenue issued under Martial Law Regulation No. 32. The assessment on the higher amounts was made in agreement with the assessee. That question is no longer is in issue. For the assessment years 1964-65 and 1965-65, the respondent assessee submitted a nil return in respect of Sales Tax. The Sales Tax Officer proceeded to assess the Sales Tax on the pending assessments for these years denying the benefit of para 5 clause (a) of the aforesaid Circulars. The grounds given were that the benefit was available only to the new assessees and not to one who had been assessed to such a tan in earlier years and that the first requirement of clause (a) of para 5 of the Circular remained unsatisfied as the consolidated return filed by the assessee was not correct though it had been finally processed in agreement with the assessee. The Tribunal on appeal, reversed this order and extended the benefit of clause (a) of para 5 of the Circular to these assessments. 4. The learned counsel for the Commissioner, Sales Tax, has contended that there are two reasons why the benefit of para 5 (a) of the Circular cannot be extended to the…

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