1997 (6) TMI 353

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.... the Act, it was determined at Rs. 6,13,900. Despite the said fact, the assessing authority granted the benefit of composition under section 17(4) of the Act as substituted by Karnataka Sales Tax (Second Amendment) Act, 1983 (Act No. 23 of 1983). But the said order was set aside under suo motu revisional jurisdiction by the Deputy Commissioner of Commercial Taxes, under section 21 of the Act by its order dated July 27, 1988, on the ground that for the year in question no composition was available in the case of hoteliers, having total turnover above Rs. 2,50,000. Against the said order the petitioner went in appeal before the Tribunal. But to its dismay the Tribunal has also opined against it. This is how he has been forced to come up in re....

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....d rupees but less than two lakh rupees Rs. 6,000 7. Where the total turnover is not less than two lakh rupees but less than two lakh fifty thousand rupees (ii) Any hotelier or restaurateur may apply to the assessing authority to be permitted to pay the amount under clause (i) and, on being so permitted, he shall pay the amount due in advance during the year in equal monthly instalments on or before the 25th of the month following each month and for that purpose shall submit such statements or returns in such manner as may be prescribed Rs. 7,500 (iii) The amount paid under clause (ii) shall be subject to such adjustment as may be necessary on the completion of final assessment." 4. From the above provisions it is clear that the compos....

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....Act, the provisions of section 17(4) as amended by the Karnataka Sales Tax (Second Amendment) Act, 1983 shall not apply to the composition of tax payable in respect of any year commencing prior to the commencement of the said Act, but the provision of the said sub-section as they stood prior to such commencement shall apply to such composition." 6.. The above sub-section (8-A) of section 43 of the Act starts with a non obstanteclause. Therefore even if there be any inconsistency between the said provision and any other provision of the Act, it will have an overriding effect in respect of composition of tax liability of a hotelier or a restaurateur for the years which had commenced prior to the commencement of Karnataka Act 23 of 1983. 7......