2006 (3) TMI 702

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....cial Taxes has sustained penalty levied on the petitioner under section 45A of the Kerala General Sales Tax Act, 1963 for the year 1992-93. The petitioner was engaged in execution of works contract. During the year 1992-93 the petitioner received an amount of Rs. 15,36,875.70 from UTI for the work executed for them. When the Intelligence Officer of sales tax called for and examined accounts, he fo....

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.... UTI is assessed for 1992-93 and balance turnover is assessed in the next year. Counsel argued that there is only technical violation of rule 8(4)(c) of the Kerala General Sales Tax Rules, 1963 on the part of the petitioner inasmuch as he has paid the tax in the succeeding year as against demand of tax based on progressive billing and receipt of amounts. The Government Pleader on the other hand....

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....pts during 1992-93. Details about collection of tax, if any, by the petitioner from the awarder, namely, UTI, are also not available. Even though there is a statement in Commissioner's order that the petitioner has not remitted collected tax, the Intelligence Officer has not given any such finding in the first penalty order. In any case I find the turnover on UTI work is assessed and tax is st....