TaxTMI 
TaxTMI 
1984 (1) TMI 292
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....e, in accordance with the provisions of section 7 of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"). The petitioner is further required to file returns as provided by section 17 of the Act. Section 22(2) of the Act lays down that before furnishing the return, a dealer has to pay the full amount of tax due from him according to such return. For the period 1st October, 1982 to 31st December, 1982 and 1st January, 1983 to 31st March, 1983 the petitioner filed returns but did not pay any tax. It made a representation to the State Government under section 12 of the Act for granting exemption from payment of purchase tax. The petitioner avers that though the representation made by the petitioner has not been decided b....
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....ny goods specified in Schedule II- (i) from a registered dealer in circumstances in which no tax under section 6 is payable by that registered dealer on the sale price of such goods; or (ii) from any other person; shall be liable to pay tax on the purchase price of such goods, if after such purchase the goods are not sold either within the State or in the course of inter-State trade or commerce but are- (a) sold otherwise or disposed of otherwise including a disposal under a compulsory levy not amounting to a sale under any enactment for the time being in force; or (b) used or consumed in the manufacture or processing of other goods or used or consumed otherwise; such tax shall be levied at the same rate at which tax under su....
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....er may, subject to such terms and conditions as may be prescribed, permits such dealer to pay the amount of tax by book adjustment. (4)(i) The amount of tax- (a) due where the returns were furnished without full payment of tax, or (b) assessed under sub-sections (1), (1-A), (3) and (4) of section 18 less the sum, if any, already paid by dealer in respect of the said year together with the penalty, if any, directed to be paid under sub-section (3) of section 17, or (c) assessed under sub-section (6) or sub-section (7) of section 18 or section 19, together with the penalty, if any, directed to be paid thereunder, and (ii) the amount of penalty, if any, imposed or directed to be paid under any provisions of the Act not co....
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....vertent and due to a clerical error, because in the covering letters accompanying those notices, it has been clearly stated that the petitioner is being called upon to pay tax which the petitioner failed to pay before filing the returns, as required by section 22(2) of the Act. This liability of the petitioner has not arisen on account of any assessment order passed against it. Therefore, the grievance of the petitioner that it has been assessed without giving any hearing to the petitioner is not well founded. There is no manner of doubt that the tax demanded from the petitioner is not in pursuance of any assessment order, but is due to its failure to comply with the requirements of the Act. The demand made from the petitioner to pay tax in....