1984 (7) TMI 333 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to legality and correctness of judgment and order of conviction and sentence under Karnataka Sales Tax Act, 1957.

Analysis:
The petitioner was prosecuted for failing to submit returns under section 29(g) of the Act from April 1981 to September 1981. The complainant, an Assistant Commercial Tax Officer, alleged that the petitioner, a registered dealer, committed an offence under section 29(g) by not submitting monthly returns as required by the Act. The petitioner argued that he was not an assessee required to submit returns under section 12-B. The Magistrate and Sessions Judge held that every dealer, whether an assessee or not, must submit returns under section 12-B(1) of the Act.

On appeal, the Sessions Judge upheld the lower court's decision, stating that section 12-B(1) applies to all dealers, whether assessee or not. The petitioner contended that section 12-B did not apply to him as he was not an assessee under the Act. The High Court analyzed the provisions of the Act and found that section 12-B(1) only applied to persons with a turnover of Rs. 15,000 or more, as disclosed in the annual return. The failure to submit returns under section 12 was not punishable under section 29(g) unless the annual turnover exceeded Rs. 15,000. The Court concluded that the petitioner, not being an assessee, did not commit an offence by failing to submit monthly returns under section 12-B(1).

The Court held that the lower courts' decisions were erroneous, and the conviction and sentence of the petitioner were not sustainable. Consequently, the revision petitions were allowed, and the orders of conviction and sentence were set aside. Any fines paid were to be refunded to the petitioner.