9911796707
TMI Blog1984 (11) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... issa Sales Tax Act. There was an assessment under section 12(4) of the Act for the year 1967-68 making a demand of Rs. 2,103.21 by order dated 30th May, 1969 which was not paid. After dissolution of the firm, it was detected that some turnover has escaped assessment. A proceeding was initiated under section 12(8) of the Act and by assessment order dated 24th February, 1970 the amount of tax levied on that account was Rs. 1,555. Though the order of assessment was challenged in appeal, the same was confirmed. The total tax due was thus Rs. 3,658.21. On 7th September, 1974 the Sales Tax Officer issued a notice giving a last chance to deposit the' amount of Rs. 3,658.21 failing which it was intimated that the maximum penalty would be imposed. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxing authorities assess the dealer under the various provisions indicated in section 12 where the return filed is not accepted under section 12(1). Under section 23 right of first appeal and second appeal is provided and under section 24 reference can be made to this Court. Subject to the appeals and reference, the assessment becomes final. Section 13 provides for collection and recovery of tax and consequences of failure to pay the tax due. Under section 13(4) it is provided that on assessment being completed a demand notice is to be served on the dealer and the demanded amount is to be paid within such time as fixed in the notice. There is no dispute in this Court that the amount reflected in the impugned notice towards tax was to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a very strict proceeding and the form prescribed under the statute is of substantial significance. Any mistake in the form, particularly in regard to a material particular, would certainly vitiate the proceeding. The same principle is applicable to collection under the Schedule to the Act. A bare look at the impugned statutory notice in form No. 2 clearly shows that columns 4 and 5 in respect of penalty has been kept vacant. In case the columns had been filled up, the break up of the penalty and date of receipt of the orders would have been known. It is not known how another Rs. 500 were demanded when only Rs. 1,500 have been explained in the counter-affidavit. Out of Rs. 1,500 for Rs. 1,000 admittedly no demand notice has been served on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided also that no interest under this sub-section shall be charged in respect of any amount which remained unpaid at any time prior to the 1st day of January, 1971." (emphasis supplied) The last proviso has remained unchanged even now. It is clear from the said proviso that no interest under sub-section (6) shall be charged in respect of any amount which remained unpaid at any time prior to the 1st day of January, 1971. Section 13(4) provides that the tax assessed under section 12(4) and the tax assessed under section 12(8) together with penalty directed to be paid shall be paid by the dealer into a Government Treasury within thirty days from the date of service of the notice. There is no dispute that the demanded tax and penalty unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
