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Jyothi Chemicals vs Commercial Tax Officer on 21 March, 1975 cites

Khas Kajora Coal Co. Limited vs Member, Board Of Revenue on 7 January, 1966

In Khas Kajora Coal Co. Ltd. v. Member, Board of Revenue [1966] 18 S.T.C. 79, Sinha, J., speaking for the Bench of the Calcutta High Court, in dealing with the Bengal Finance (Sales Tax) Act (6 of 1941), held that prepayment of admitted amount of tax mentioned in Section 10(3) of the said Act is a precondition to the furnishing of a return and unless such payment has been made, the return filed cannot be considered as a valid return and it is no return in the eye of law. The commercial tax authorities would be justified in treating a return filed without payment of the admitted amount of tax as if no return has been filed and issuing notice according to form No. VI(a) of the Rules framed under the Act. Even assuming that such a case is not a case of "no return" but an incomplete return and the notice should, therefore, have proceeded under Clause (b) of form VI instead of under Clause (a), the jurisdiction of the Commercial Tax Officer to deal with the matter under Section 11 is not affected.
Calcutta High Court Cites 8 - Cited by 3 - Full Document
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