Self-assessed tax must be paid with the return; instalments and Form-C release cannot be claimed contrary to the statute.

Under the Puducherry Value Added Tax Act, 2007, self-assessed tax is payable with the return and the statute does not permit instalment payment or deferment merely because assessment proceedings are pending. The Act distinguishes self-assessed tax from tax assessed by the authority, and a taxing provision cannot be expanded by reading in a facility not expressly provided. The text also states that, where admitted tax remains unpaid, the authorities may withhold statutory forms such as Form-C under the recovery scheme, and unlocking the online facility on part payment would be inconsistent with the Act.

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Issues: (i) Whether tax payable on self-assessment under the Puducherry Value Added Tax Act, 2007 could be permitted to be paid in instalments and whether assessment orders were necessary before liability could be enforced; (ii) Whether the authorities were justified in withholding the online generation of Form-C declarations for default in payment of tax.

Issue (i): Whether tax payable on self-assessment under the Puducherry Value Added Tax Act, 2007 could be permitted to be paid in instalments and whether assessment orders were necessary before liability could be enforced.

Analysis: Section 24(2) mandates that the return filed by a registered dealer along with the tax due thereon is accepted as self-assessed. The scheme of the Act distinguishes self-assessed tax under Section 24 from tax assessed by the authority under Section 37. The statute does not provide for postponement or instalment payment of self-assessed tax merely because assessment proceedings are pending. In a taxing statute, the court cannot add words or create a facility not found in the enactment. Default in payment of admitted tax attracts the statutory consequences, and the plea that liability arises only after assessment was held untenable.

Conclusion: The plea for instalment payment of self-assessed tax and for postponement of enforcement until assessment orders were passed was rejected.

Issue (ii): Whether the authorities were justified in withholding the online generation of Form-C declarations for default in payment of tax.

Analysis: Section 43 empowers the authority to withhold statutory forms where tax or other dues are outstanding. Since the dealer had defaulted in remitting the admitted tax within time, the authorities were entitled to withhold the Form-C facility. The direction of the writ court to unlock the facility on payment of a part amount amounted to granting relief contrary to the statutory scheme governing collection and recovery.

Conclusion: The direction to unlock the online Form-C declaration facility was set aside, and the authorities were held justified in withholding it.

Final Conclusion: The statutory scheme requiring prompt payment of self-assessed tax was enforced, and no indulgence for instalments or unlocking of statutory declaration facilities contrary to the Act was permitted.

Ratio Decidendi: Where a taxing statute mandates payment of self-assessed tax with the return and contains no provision for instalment payment, the court cannot read such a facility into the statute, and statutory declaration forms may be withheld upon default in payment of tax dues.

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