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TaxTMI 
1999 (7) TMI 652
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.... Karnataka Sales Tax Act, 1957 in respect of the late payment of monthly tax. Under the scheme of the Karnataka Sales Tax Act, monthly tax is to be paid in advance within 20 days after the close of the preceding month to which it relates on the basis of the turnover particulars shown in the statement. The amount so shown have been considered to be the amount due under section 13(2) of the Act. ....
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.... for each month for the first three months after the expiry of time prescribed under sub-section (1) is to be levied. 3.. Argument of the learned counsel for the petitioner is that the penalty could be charged if there is a delay beyond 10 days after the expiry of period as specified in sub-section (1) of section 12-B. The submission of the learned counsel for the respondent is that in respect ....
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....od in which such default is continued. Section 13(1) refers to payment and recovery of tax and other amounts due and is a general provision for levy of penalty. In order to reconcile the two provisions it could be considered that in respect of monthly payment of tax the provision of section 12-B alone would be applicable and, therefore, the penalty under subsection (2) of section 12-B by invoki....