2006 (10) TMI 407

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....annual return in form 8 declaring total and taxable turnover of Rs. 58,37,320 for the year 1990-91 on April 30, 1991 and he paid tax amounting to Rs. 4,53,998 and surcharge on Rs. 27,538 along with return on self-assessment. The appellant is a dealer of arecanut and it is taxable at the last purchase point under the Kerala General Sales Tax Act, 1963. It is the case of the appellant that after ver....

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....tax practitioner and perused the records. The petitioner challenges the demand for penal interest contending that the amount of tax was payable on the after-service of the order of assessment and notice of demand. Section 23(3) of the Act casts a liability for penal interest if default is committed in the Act or in the Rules. The liability is for default in the payment of tax assessed. An asses....

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....missioner's order. Against that this appeal is filed. The various decisions of the Supreme Court were cited by the senior advocate who argued the case. After referring to rule 21(9) and sub-rule (5) of rule 18 of the Kerala General Sales Tax Rules, 1963, it was argued that as held by the Supreme Court in J. K. Synthetics Ltd. v. Commercial Taxes Officer [1994] 94 STC 422 an assessee can be ....

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.... return of turnover being filed by way of self-assessment or else on an order of assessment being made. No doubt rule 21(7A) of the Kerala General Sales Tax Rules, 1963 casts an obligation on assessees to file a return of total turnover and taxable turnover accompanied by proof of payment of the amount of tax due within 20 days of the previous quarter but such a return was not filed by the appe....