2017 (8) TMI 761

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..... was imposed that the dealer shall pay tax under Section 8 along with interest due thereon. In that view of the matter, since the petitioner had not paid tax along with interest at the time of filing the application, the petitioner is not entitled for the benefit - petition dismissed - decided against petitioner.
MR. A.MUHAMED MUSTAQUE, J. For The Petitioner : Sri.C.K.Thanu Pillai For The Respondent : SRI. C.K. Govindan, Sr. Government Pleader JUDGMENT The petitioner, a registered dealer in metal crushing at Chalakal, Marampilly, Aluva, has approached this court challenging rejection of an application for compounding filed under Section 8 of the Kerala Value Added Tax Act, 2003. Exhibit-P18 is the order impugned. The penalty imposed .....

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..... ose of, - (a) paying tax under sub-section (5) of section 6, subject to eligibility, and: (b) opting for payment of tax under section 8 for the relevant years subject to eligibility: Provided further that new dealers applying for registration and existing dealers having registration may avail this benefit subject to the condition that they shall pay tax under the respective provisions along with interest and will not be entitled for any refunds relating to the period prior to filing of application for registration: Provided also that in the case of dealers against whom an offence has been detected under section 67 of the Act before filing application for registration, registration shall be granted under this sub-section subject to .....

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..... 0 33600.00 193600.00 14" x 4" 50000.00 10500.00 60500.00 Total: 254100.00 Admittedly, the petitioner along with the compounding application had not paid any tax. He want to convert the regular tax already paid, for payment due as contemplated under Section 8. It appears that he has only paid a regular tax of ₹ 60,000/-. The learned counsel for the petitioner submits that the petitioner need to pay tax only when a provisional order is issued in Form 4D and therefore, having no such form being issued, the petitioner is not equipped to remit tax as above. 5. Having adverted to the rigour of proviso to Section 16(2) as above, I am of the view that it is a measure to entertain a belated application under Section 8. It is in that .....

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