TaxTMI 
TaxTMI 
1993 (3) TMI 325
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....f penalty under section 45-A of the Kerala General Sales Tax Act, 1963 ("the Act"). The notices of demand for tax in O.P. No. 16846 of 1992 are exhibits PI to P9 and relate to the period April to October, 1992. The notices of demand in O.P. No. 17233 of 1992 are exhibits P1 to P11 and relate to various months in 1992. The notices issued in O.P. No. 385 of 1993 are exhibits PI to P8. The notices threatening imposition of penalty in O.P. No. 16846 of 1992 are exhibits P10 to P18, in O.P. No. 17233 of 1992 are exhibits P12 to P20 and in O.P. No. 385 of 1993, it is exhibit P9. The notices of demand have been issued in form No. 14D appended to the Kerala General Sales Tax Rules, 1963 ("the Rules"), which itself is referable to sub-rule (10) of r....
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....er the end of the year when the annual return in form No. 9 is filed. But I do not think it necessary to deal with this question, as the petitioners are entitled to succeed on another ground in relation to the demands in question. 4.. The definite case of the petitioners-and this is not denied by the respondents-is that they have not admitted liability for any amount by way of turnover tax in the returns which they have filed every month under rule 21 of the Rules, and, therefore, it is not open to the assessing authority to make demand in form No. 14D as if they had admitted liability for any amount. Demand in form No. 14D is possible only when any tax is admitted to be due as per the return and not when no amount is admitted as due.....
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....) requires that the return should be accompanied by proof of payment of the full amount of tax due for the month. Rule 21(9) provides that if the return so submitted appears to the assessing authority to be incorrect or incomplete, or if no return is submitted by the dealer, he shall, after following the procedure laid down in sub-rule (5) of rule 18 (for the completion of a final assessment), determine the turnover of the dealer for the month to the best of his judgment, and provisionally assess the tax payable for the month, after which he should serve upon the dealer a notice in form No. 15 demanding payment of the amount so determined. An assessment so completed can be subjected to appeal, second appeal and revision under sections 34, 3....
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....words) only. This amount shall be paid along with penal interest, if any, due under section 23(3) within 30 days from the date of service of this notice by crossed cheque or crossed demand draft in favour of the undersigned or by remittance into the Government Treasury at........................failing which, the amount will be recovered as if it were an arrear of land revenue and/or fine imposed by a Magistrate and you will also be liable to pay the penalty prescribed under section 45A of the Act. The above demand is only provisional and any further amount to be paid by you or any refund to be made to you will be communicated after final assessment. Turnover reported in the return. FORM No. 9. Nature of goods Rate of tax Turnov....
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....y for any amount, the course open to the assessing authority is only to follow the procedure prescribed by sub-rule (9), complete a provisional assessment for the month or months in accordance with law, and demand whatever tax is payable as per the said assessment. 7.. I have already indicated that the petitioners in these cases have not admitted any turnover as liable to turnover tax for the months in question. It was not therefore open to the assessing authority to issue notices in form No. 14D and call upon the petitioners to make payment of any amount as if it were due on the basis of the return. The notices of demand are therefore without jurisdiction, and made without following the procedure prescribed by the Rules. Consequently, t....