9911796707
TMI Blog1996 (6) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... oner filed annual return declaring a total turnover of Rs. 4,49,86,790. Petitioner was assessed to pay tax of Rs. 35,98,943.20 which included turnover tax also. Assessment order is dated December 23, 1989 and is produced as exhibit P1. It further stated that an amount of Rs. 35,50,408.90 had already been paid by the assessee and hence the balance tax due was Rs. 48,534. On receipt of exhibit P1, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over tax is admitted and it is contended that petitioner was advised that the tax need be paid only at the end of the year. Thereafter, petitioner received notice under the Revenue Recovery Act, 1890 to pay penal interest. Hence this original petition is filed challenging exhibits P3 and P5 notices. 4.. Learned counsel for the petitioner contended that the levy of penal interest is without juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd notice as a condition precedent before levying penal interest. He relied on the decisions reported in Abdulla v. Sales Tax Officer [1992] 86 STC 259 (Ker) [FB]; [1992] 1 KLT 658 and Gangadharan v. Additional Sales Tax Officer [1993] 91 STC 80 (Ker). 6.. The Full Bench of this Court in the decision reported in [1992] 86 STC 259; [1992] 1 KLT 658 (Abdulla v. Sales Tax Officer) held that service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries Private Limited v. Sales Tax Officer [1995] 96 STC 157 (Ker); (1994) 2 KLT 44 and Cochin Tea Syndicate v. Assistant Commissioner of Sales Tax (Assmt.) [1993] 91 STC 156 (Ker); 1993 KLJ (TC) 258 cited by the learned counsel for the petitioner are not applicable to the facts of this case. In one case, no return was filed, while in another case there was no admission regarding the liability to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e monthly returns . 8.. In the present case, petitioner filed the return admitting the turnover. Liability to pay tax is also conceded. But what is contended is that petitioner was advised that the tax need be paid only at the end of the year. A portion of the amount was paid during the year itself. Hence this is a case where even on the self assessment turnover tax is payable. Hence I do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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