The assessee sought for a reference and, before the High Court, relied on a decision of the same High Court in Jamuna Flour oil Mills Pvt.
The facts of the case were similar to those of the present case and the assessee had been held entitled to the rebate.
The assessee was assessed on the basis of the return submitted by it but its claim for rebate under section 15 of the Bihar Sales Tax Act, 1959, was rejected by the taxing authority on the ground that for the purpose of eligibility for rebate under section 15, the assessee must fulfil two companyditions, viz.,
The two judges who heard the case of the assessee were divided in their opinion on the question at issue.
Harish N. Salve, Mrs. A.K. Verma, Ms. S. Sethna and Joel Peres for the Petitioner.
From the Judgment and order dated 12.9.1974 of the High Court of Patna in Tax Case Nos.
Goburdhan for the Respondent.
1 the tax due for the quarter must be paid before the end of succeeding month, and 2 the return must also be filed by the end of the succeeding month Held, that the assessee was entitled to the rebate under section 15 for the quarter ending 30th June, 1961.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
2 to 4 of 1968.
regarding the entitlement of the assessee to the rebate of tax provided for in section/5 of the Act.
The Judgment of the Court was delivered by RANGANATHAN, J. These three appeals by the Fertiliser Corporation of India Limited hereinafter referred to as the asses see arise out of its sales tax assessments for the assessment years 1959 60, 1960 61 and 1961 62 under the Bihar Sales Tax Act, 1959, hereinafter referred to as the Act .
948 950 of 1975.
This Bench by a majority of 2 to 1 took the same view as Tribunal.
In other words, the returns were late by a few days.
As the assessee had number filed its returns within the prescribed period and, since the assessee had sought numberextension, it was held that the assessee was number entitled to the rebate.
Ltd. v. State of Bihar, 1968 22 S.T.C. 1.
It is sufficient to extract the relevant portion of the head numbere For the quarter ending 30th June, 1961, the assessee had paid the tax due before 31st July, 1961, but it actually filed the return only on Ist August, 1961.
The matter was, therefore, referred to a larger bench.
To illustrate, the returns for the second, third and fourth quarters of 1959 60, were filed by the assessee only on the 7th November, 1959, 11th February, 1960 and Ist June 1960.
The assessee however, paid the taxes before the due dates of the respective returns, availed itself of the rebate and deducted the same while paying the tax due on the returns filed by it.
