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TMI Blog1980 (8) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Tax Officer, Chitradurga, demanding a sum of Rs. 5,650.05 as advance tax payable under section 12-B(1) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act). 2.. The petitioner filed a return for the month of January, 1976, in form No. 3 disclosing that there were purchases and sales of groundnuts and groundnut seeds and the purchase of groundnuts was exempted from pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed including the taxable turnover during the preceding month and that he should pay in advance the full amount of tax payable on the basis of the actual taxable turnover during the preceding month. Rule 17(1) provides that the statement should be in form 3 and should be sent in duplicate to the assessing authority so as to reach it within twentyfive days after the close of the month to whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement filed as required under section 12-B(1) of the Act and if he does not admit any amount is payable as tax, there is no obligation on his part to credit any amount. This is clear from the provision of sub-section (2) of section 12-B wherein it is provided that if at the end of the year it is found that the amount of tax paid in advance by any dealer for any month, or for the whole year in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty, the authority concerned has to give a reasonable opportunity to the dealer to show cause against such imposition of a penalty. Sub-rule (2) of rule 17 authorises the authority to make a demand if the amount paid falls short of the amount payable on the basis of the statement filed and not in any other case. In a case where the dealer files a statement under section 12-B(1) of the Act admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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