Law: Sales Tax Act, 1990

Section: 26

Law: Filing of Monthly Return Rules, 1996

Section: 5(4)

(a) Sales Tax Act (VII of 1990)---S. 26---Filing of Monthly Return Rules, 1996, R.5(4)---Monthly return, filing of-Delay of one day---Monthly return was required to be filed by ,20th of each month ---Assessee field return on 19-1-1997 alongwith pay order, which was received back on 21-1-1997 after clearance---Revenue did not accept delay of one day on the part of clearing Bank, but imposed penalty and additional tax---Order in original was upheld by Appellate Authority, but was set aside by the Tribunal---Validity---No question of taw which was sine qua non for appeal to High Court under S.47 of Sales Tax Act, 1990 had arisen out of the impugned order---Bank Manager had confirmed receipt of the amount on 20-1-1997--Appellant could not be blamed for wrong noting of date by Bank---Revenue had unnecessarily extended its strong arm to punish the assessee for no fault at all on its part ---Revenue acting through concerned office ought to have ignored delay of one day, even if the same had actually occurred ---Assessee had paid tax on 18-1-1997 i.e. date of purchase of pay order from Bank and submitted same alongwith return---Remission of amount from one Bank to other was more in the nature of a ministerial act---Rule 5(4) of filing of Monthly Return Rules 1996 had been wrongly invoked---High Court dismissed the appeal in limine. (b) Sales tax--- ---Tax Collector should be very slow in resorting to penal provisions of Sales Tax Act, 1990. A Tax Collector should be very slow in. resorting to penal provisions of the Act. These provisions are not meant to raise Revenue. Their purpose is to, deter a conscious default. Before going for a penal action, an honest Tax Collector should also keep in mind the delay of weeks, months and even years, which usually take place in cases of refund due to tax payers. ORDER The respondent, a registered person, was charged to have field their monthly sales tax return for the month of December, 1996 late by one day and therefore, was found to have contravened the provisions of section 26 of the Sales Tax Act, 1990 requiring filing of monthly return by 20th of every month. 2. During the proceedings initiated thereupon it was found that…

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