1993 (4) TMI 67

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..... /purchase tax the additional tax under Section 6B becomes part of the assessment order. Similarly if the main impost under Section 5(1) is successfully challenged, the reasoning sustaining the challenge would also ipso facto affect the validity of the additional impost under Section 6B of the Act. Thus the High Court was not justified in holding that additional tax under Section 6B was not a tax for the purposes of Section 20(3) of the Act. Appeal allowed.
KULDIP SINGH AND B.P. JEEVAN REDDY, JJ. M. Veerappa and K.H. Nobin Singh, Advocates, for the appellant. [Judgment per : Kuldip Singh, J.]. - The question for consideration in this appeal is whether the mandate under Section 20(3) of the Karnataka Sales Tax Act, 1957 (the Act), to pay .....

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..... eriod of limitation. Sub-section (3A) of Section 20 is as under :- "No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the tax and penalty not disputed in the appeal." 5. The High Court on the interpretation of various provisions of the Act came to the conclusion that the additional tax under Section 6B is a levy distinct from the impost under Section 6(1) of the Act. The High Court thus came to the conclusion that the non-payment of the additional tax would not bar the entertainment of the appeal under the Act. The findings of the High Court are based on the following reasoning :- "Though the tax under Section 6B is an impost of a simi .....

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..... ery dealer liable to pay tax under Section 5 or under Section 6 (and from every dealer liable to pay tax under Section 25B), an additional tax at the rate of ten paise in the rupee on the sales tax or purchase tax or both payable by such dealer: Provided that in respect of the sale or purchase of any of the declared , goods mentioned in the Fourth Schedule, the tax together with the additional tax shall not exceed four per cent of the sale or purchase price thereof. (2) The provisions of this Act and the rules made thereunder including those relating to refund or exemption from tax shall, so far as may be, apply in relation to the levy, assessment and collection of the additional sales tax or purchase tax or both, as they apply in relati .....

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