In appeal, the Sales Tax Tribunal, Agra, Bench 3 hereinafter referred to as the Tribunal affirmed the view of the Assessing Officer and first Appellate Authority.
The order was companyfirmed by the first Appellate Authority i.e. Deputy Commissioner Appeals Sales Tax, Agra.
The High Court held that it was permissible under the U.P. Trade Tax Act, 1948 in short the Act and U.P. Trade Tax Rules, 1948 in short the Rules .
But, in the final assessment proceedings, the Assessing Officer refused to give credits of the amounts in his order dated 27.2.1982 on the ground that there was numberprovision for such adjustment and the dealer cannot itself adjust the amounts, if any, refundable to him.
Background facts in a nutshell are as follows Dealer respondent was required to pay tax in respect of returns filed for the months of April, May and August, 1977.
In respect of the assessment years i.e. 1969 70 to 1971 72, appellant had filed appeals before the Assistant Commissioner Judicial Sales Tax, which were allowed and the matter was remanded for re consideration of the Assessing Authority.
The question involved lies within a very narrow companypass, i.e. whether a dealer can make adjustment while depositing tax on the basis of tax out, admitted to be payable, of certain amounts which according to him had been deposited in excess for some other assessment periods.
According to the dealer, the following amounts were to be refunded 1968 69 Rs.74,833/ 1969 70 Rs.95,506/ 1970 71 Rs.1,35,666/ 1971 72 Rs.2,38,435/ The dealer adjusted aforesaid amounts from the amounts payable as tax in respect of three months i.e. April, May and August, 1977.
Consequently, interest for late payment was levied.
