TaxTMI 
TaxTMI 
2001 (3) TMI 856
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....n assessee, is liable to pay any penal interest on the assessed tax under section 23(3) of the Kerala General Sales Tax Act, 1963 (hereinafter "the Act", for short), from the date when return was due though neither a return was furnished nor any tax paid on self-assessment basis, is the question arising for decision in this appeal. 2.. Briefly stated the relevant facts are as follows: In April, 1983 the appellant, stationed in Patna, entered into an agreement with M/s. Tata Oil Mills Co. Ltd., to supply imported inedible tallow to their factory at Ernakulam. Accordingly, the tallow was imported at the Cochin Port and delivered to the buyer. The appellant did not file a return of the turnover relating to the abovesaid transaction. The Sale....
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.... this behalf, any such instalment is not paid within the time specified therefor, the dealer or other person shall pay, by way of penal interest, in the manner prescribed, in addition to the amount due, a sum equal to, (a) one per cent of such amount for each month or part thereof for the first three months after the date specified for its payment; (b) two per cent of such amount for each month or part thereof subsequent to the first three months aforesaid." 3.. The present one is not a case where any amount of tax was collected by the appellant and then not deposited. It is an admitted position that the validity of impugned demand depends on the meaning to be assigned to the expression "if the tax or any other amount assessed" as occurr....
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....slative casus omissus cannot be supplied by judicial interpretative process. 4.. Shri G.C. Sharma, learned Senior Counsel for the appellant has relied on the Constitution Bench decision of this Court in J.K. Synthetics Ltd. v. Commercial Taxes Officer [1994] 94 STC 422 in support of his submission. In J.K. Synthetics case [1994] 94 STC 422 (SC), majority opinion in Associated Cement Co. Ltd. v. Commercial Tax Officer [1981] 48 STC 466 (SC) has been overruled and the minority opinion of P.N. Bhagwati, J., (as His Lordship then was) has been approved. In Associated Cement Co.'s case [1981] 48 STC 466 (SC), the demand for payment of interest was raised under section 11B of the Rajasthan Sales Tax Act, 1954. The assessee had submitted returns ....
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....tax due according to the return actually filed that is payable under sub-section (2) of section 7. This provision is really in the nature of self-assessment and what it requires is that whatever be the amount of tax due on the basis of self-assessment must be paid up along with the filing of the return which constitutes self-assessment. I fail to see how the plain words of sub-section (2) of section 7 can be tortured to mean full amount of tax due on the basis of return which ought to have been filed but which has not been filed." (emphasis supplied) 5.. Repelling a similar plea raised on behalf of the Revenue as has been raised before us, Bhagwati, J., observed that if the assessee fails to file a return, he exposes himself to penalty fo....