TaxTMI 
TaxTMI 
1990 (11) TMI 353
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....-section (2A) of section 7 of the Rajasthan Sales Tax Act, 1954, as it stood before the amendment made on April 7, 1979, is tax as defined in the Act and whether any penalty under section 16(1)(b) of the Act as it stood between May 4, 1964 and May 2, 1969 can be imposed for any delay in payment of such amount?" The Board took the view that the payment of tax under section 7(2A) is by way of adv....
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.... Government may by notification in the Official Gazette require any dealer or class of dealers specified therein, to pay tax at intervals shorter than those prescribed under sub-section (1). In such cases, the proportionate tax on the basis of the last return shall be deposited at the intervals specified in the said notification in advance of the return. The difference, if any, of the tax payable ....
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....scribed returns, for the prescribed periods, in the prescribed forms, in the prescribed manner and within the prescribed time to the assessing authority. So the dealers are required to comply with the notice served on them in accordance with sub-section (1). Sub-section (2A) further provides that the tax is required to be deposited at the intervals specified in the notification in advance of the r....
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....ervals then it can be said that the dealer has failed to pay tax within the time allowed. As such, such dealer would incur the liability of penalty under section 16(1)(b). My answer to the question, therefore, is that the amount payable under sub-section (2A) of section 7 is tax and if the tax is not paid or deposited within shorter intervals as required under the notification issued by the Govern....