1996 (6) TMI 328

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner is a registered dealer in printing ink under the provisions of the Kerala General Sales Tax Act, 1963 (for short, "the Act") on the file of the Additional Sales Tax Officer-I, I Circle, Ernakulam. For the assessment year 1991-92 the dealer filed return showing the total and taxable turnover as Rs. 29,84,110.50 and rupees nil respectively. During the said assessment year the Intelligence ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rity and assessment was completed on best of judgment as proposed in the pre-assessment notice. As against the said assessment order the petitioner filed an appeal before the Appellate Assistant Commissioner, Ernakulam. A specific contention was urged in the appeal that the offence was compounded on payment of Rs. 39,233 under section 47(1)(a) and the amount paid as compounding fee was not adjuste....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f offence does not include the tax payable on the turnover suppressed or supposed to have been suppressed?" In order to appreciate the question raised by the assessee it is necessary to advert to the provisions contained in section 47(1)(a) of the Act, which runs as follows: "47. Composition of offences.-(1) The assessing authority or other officer or authority authorised by the Government i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ove provision authorises fixing of the compounding fee at a sum of money equal to the amount of "tax payable" subject to a minimum of rupees one hundred and the maximum of rupees one lakh. Such payment is over and above the "tax payable" by the dealer. In the case of an offence consisting of evasion of tax the "tax payable" by the dealer is the amount of tax sought to be evaded. After the composit....