1980 (8) TMI 178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enged in this writ petition a notice of demand dated 2nd March, 1976 (exhibit B), issued by the Commercial Tax Officer, Chitradurga, demanding a sum of Rs. 5,650.05 as advance tax payable under section 12-B(1) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act). 2.. The petitioner filed a return for the month of January, 1976, in form No. 3 disclosing that there were purch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ler to send every month to the assessing authority a statement containing such particulars as may be prescribed including the taxable turnover during the preceding month and that he should pay in advance the full amount of tax payable on the basis of the actual taxable turnover during the preceding month. Rule 17(1) provides that the statement should be in form 3 and should be sent in duplicate to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rom these provisions that the dealer should credit the amount of tax payable even according to his own statement filed as required under section 12-B(1) of the Act and if he does not admit any amount is payable as tax, there is no obligation on his part to credit any amount. This is clear from the provision of sub-section (2) of section 12-B wherein it is provided that if at the end of the year it....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e tax payable during any month or for the entire year in the aggregate. Of course, before levying a penalty, the authority concerned has to give a reasonable opportunity to the dealer to show cause against such imposition of a penalty. Sub-rule (2) of rule 17 authorises the authority to make a demand if the amount paid falls short of the amount payable on the basis of the statement filed and not i....