9911796707
TMI Blog1978 (1) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... Karnataka Sales Tax Act, 1957 (hereinafter called the "Act"), against the petitioner made by the Commercial Tax Officer is in order. At the conclusion of the assessment in respect of the turnover of the assessee for the assessment year 1972-73, it was noticed by the Commercial Tax Officer that the petitioner had committed default in payment of the advance tax payable under section 12-B(1) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Commercial Tax Officer was not satisfied with the explanation given by the petitioner. He, therefore, levied a penalty of Rs. 1,500 under section 12-B(2) of the Act as against the maximum penalty of about Rs. 20,000 which could have been levied under section 12-B(2) of the Act. Aggrieved by the order of the Commercial Tax Officer, the petitioner filed an appeal before the Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with it, even though as per law lie had to pay the advance tax. It is argued on behalf of the petitioner that, when no amount is paid by way of tax along with the return as required by section 12-B(1), no penalty is payable under section 12-B(2) of the Act, as it would not be a case of short payment but would be a case of nonpayment. There is no substance in the above contention. Under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch dealer to pay, in addition to the tax, by way of penalty, a sum not exceeding one and a half times the amount of tax so paid falls short of the tax payable for the month. It is not disputed in this case that the petitioner had not paid the advance tax in time on any occasion as required under section 12-B(1). It, therefore, follows that on every occasion when the amount fell short of the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
