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TMI Blog2002 (7) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 15-1A were not attracted in his case. 2.. Since the question arising in both these petitions is the same, we propose to decide and dispose of these two petitions by common judgment. In fact, the Writ Petition No. 1641 of 1988 was admitted on August 3, 1989. It was directed that it should be heard with the Writ Petition No. 2565 of 1987. 3.. The petitioner in W.P. No. 2565 of 1987 is a partnership firm and had started the factory at Ghat Road, Nagpur where the works of manufacturing truck body, building fabrication and machinery spares, were undertaken and the petitioner was registered as a dealer under the Bombay Sales Tax Act. The dispute in the said petition relates to the period from November 5, 1983 to October 24, 1984. It is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not liable to pay tax under section 3, and accordingly the dealer or the person who has become liable to pay purchase tax under this sub-section shall file a return in the prescribed form to the prescribed authority within a prescribed time and shall include the purchase price of such turnover in his return, and pay the tax in the prescribed manner. The tax due from any such dealer or person shall be assessed or reassessed under section 33 or 35, as the case may be: Provided that, the amount of tax (if any) paid by the dealer or such person to a registered dealer on such purchases, on which he has become liable to pay purchase tax under this sub-section, shall be set-off against the purchase tax so leviable: Provided further that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 5,720 under section 15-1A of the Sales Tax Act on the sales tax amounting to Rs. 47,665 as the petitioner's turnover had exceeded Rs. 10 lakhs during the year. Section 15-1A reads as under: "15-1A. Levy of surcharge.-In case of a dealer liable to pay tax under any provisions of this Act, the tax payable before adjustment of any set-off, drawback or refund on sales and purchases made by him at the rates of sales tax or purchase tax, as the case may be, shall be increased by the levy of surcharge at the rate of ten per cent of the tax so payable: Provided that, in calculating the surcharge payable by the dealer, the tax payable under the other provisions of this Act in respect of sales or purchases of declared goods shall not be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner in the said Writ Petition No. 1641 of 1988 additional tax under section 15-1A was levied by the Sales Tax Officer. The petitioner, in Writ Petition No. 2565 of 1987, has challenged the validity of section 15-1A of 1987 on the ground that though his maximum liability to pay tax was fixed at the rate of 4 per cent by virtue of entry 70 as per the notification issued under section 41 of the Act, by virtue of the additional surcharge on the tax, his total liability would exceed 4 per cent and, therefore, additional tax could not be levied. In our view, the said submission cannot be accepted. It will have to be noted that so far as the levy of tax under entry 70 of the notification issued under section 41 of the Bombay Sales Tax Act is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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