1999 (7) TMI 652

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..... Karnataka Sales Tax Act, monthly tax is to be paid in advance within 20 days after the close of the preceding month to which it relates on the basis of the turnover particulars shown in the statement. The amount so shown have been considered to be the amount due under section 13(2) of the Act. 2.. Sub-section (2) of section 12-B provides that if default is committed in the payment of tax in a .....

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..... to be levied. 3.. Argument of the learned counsel for the petitioner is that the penalty could be charged if there is a delay beyond 10 days after the expiry of period as specified in sub-section (1) of section 12-B. The submission of the learned counsel for the respondent is that in respect of the delay, from the expiry of 20 days the penalty is to be levied under section 13(2) of the Act. 4 .....

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..... ounts due and is a general provision for levy of penalty. In order to reconcile the two provisions it could be considered that in respect of monthly payment of tax the provision of section 12-B alone would be applicable and, therefore, the penalty under subsection (2) of section 12-B by invoking section 13(2)(ii) could be imposed if there is a delay beyond ten days after the expiry of 20 days. The .....

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