AIR 1957 ANDHRA PRADESH 993 ::(1956) 7 STC 242

Andhra Pradesh High Court

Hon'ble Judge(s): Subba Rao , C.J. AND P. Satyanarayana Raju , J

Madras General Sales Tax Act (9 of 1939) , S.3, S.9— Madras General Sales Tax (Turnover and Assessment) Rules (1939) , R.13(3), R.13(4)— Sales Tax - Scheme of assessment under explained - Yealy assessment made on basis of monthly returns without making provisional assessment month by month - Validity of assessment. @page-AP994 A combined reading of the provisions of sub-rules 3, 4 and 5 of R. 13 discloses that the scheme of assessment is logical and self-contained. They are intended to provide for a machinery which at the same time, lightens the burden on the assessee and facilitates collection by the authorities. They are not intended to and cannot obviously over-ride the provisions of Ss. 3 and 9 of the Act. They should, therefore, be construed if possible consistent with the provisions of the said sections. Sub-rr. 3 and 4 should be read together for Sub-rule 3 itself is subject to the provisions of Sub-R. 4. Both the rules together provide for a monthly assessment. An assessee may make a correct return and, if it is accepted, it amounts to a provisional assessment. If the return is accepted, it can only mean that the turnover is assessed at that figure. If no return is filed or if the return filed is not acceptable, sub-rule 4 provides for the determination of turnover to the best of the Commercial Tax Officer's judgment. Su....