Advance tax default under Karnataka Sales Tax Act attracts penalty when admitted tax under monthly return is not deposited.

Penalty under section 13(2) of the Karnataka Sales Tax Act is leviable for failure to deposit admitted advance tax under section 12-B(1), because the statutory scheme treats the tax shown as due in the monthly return as recoverable under section 13. Section 12-B separately requires advance tax on the basis of the monthly statement, and section 12-B(3) provides a distinct penalty where the year-end payment falls short. The insertion of the words "any other amount due" in section 13(1) was taken to extend the recovery and penalty machinery to defaults under section 12-B(1), and authorities under different statutory schemes were distinguished.

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Issues: Whether penalty under section 13(2) of the Karnataka Sales Tax Act is leviable for default in payment of advance tax payable under section 12-B(1).

Analysis: The scheme of the Act treats the tax payable along with the monthly return as an amount due, and failure to pay it attracts the machinery of recovery under section 13. Section 12-B specifically obliges the dealer to pay advance tax on the basis of the monthly statement, and sub-section (3) separately provides for penalty where the amount paid at the end of the year falls short of the tax payable. The insertion of the words 'any other amount due' in section 13(1) by Act No. 23 of 1983 extends the recovery and penalty mechanism to the amount defaulted under section 12-B(1). The decisions cited on behalf of the petitioners were distinguished on the ground that they arose under different statutory schemes and were not in pari materia with the Karnataka provisions.

Conclusion: Penalty under section 13(2) is leviable for failure to deposit the admitted advance tax under section 12-B(1), and the challenge fails.

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