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TMI Blog1999 (3) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... y without reasonable cause the tax payable by him under sub-section (1) of section 16 or under any notice of demand issued under section 25 of the Act. In the instant case, the petitioner filed its return of turnover of various items which were not taxable and hence did not admit the tax in its return. But the Superintendent of Taxes took the view that tax was payable on the sale of containers along with the non-taxable items sold by the petitioner and therefore the petitioner should have paid the tax along with return and imposed penalty at 50 per cent on the tax payable on the containers under the impugned orders dated December 18, 1997 (annexures G and H to the writ petition). Mr. Bhati further contended that in any case it has now b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition passed by the Superintendent of Taxes are under section 23(1)(f) of the Act. Section 23(1)(f) of the Act reads as follows: 23. Penalties.-(1) If a person or dealer- (f) fails to pay without reasonable cause the tax payable by him under subsection (1) of section 16 or under any notice of demand issued under section 25 within the time allowed for such payment, the assessing officer may after giving such person or dealer, a reasonable opportunity of being heard, by an order in writing setting forth such particulars as may be specified, direct that he shall, in addition to any tax or interest payable by him, pay by way of penalty a sum not exceeding the amount of tax remaining unpaid on the expiry of the time allowed for its p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnover and does not pay tax along with the return, the assessing officer will have to make an assessment and serve a notice of demand on the dealer and only thereafter he will be liable to pay the tax as per the notice of demand and if he fails to pay the same, penalty is leviable under section 23(1)(f) of the Act. 5.. In the instant case, the petitioner filed returns for the periods April 1, 1994 to March 31, 1995 and April 1, 1995 to March 31, 1996, copies of which have been annexed to the writ petition as annexures A and B , showing that no tax was payable on the turnover of its goods. It was therefore not obliged to pay any tax under section 16(1) of the Act read with rule 25(1) and (2) of the Rules. In case, the assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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