1993 (4) TMI 67

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.... tax payable under Section 6B of the Act. In other words whether it is obligatory under the Act to deposit the tax and the additional tax before the appeal is entertained. 2. The respondent-assessee challenged the best judgment assessment made against him for the year 1972-73 before the First Appellate Authority which was dismissed in limine on the ground that the respondent failed to pay the tax "not disputed in appeal". The second appeal filed by the assessee before the Karnataka Appellate Tribunal was also dismissed. On a revision petition under the Act the Karnataka High Court reversed the findings of the authorities below on the ground that unpaid "not disputed" tax was the additional tax which was different than the tax envisaged u....

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....Section 6. This is the clear outcome of the scheme of Section 6B and the effect of Section 6B(2) of the Act. Section 6B(2) by providing for the application of the provisions of the 'Act' to the tax under Section 6B as they apply to the sales or purchase tax under the Act, recognises the distinction between the additional tax on the one hand and the other imposts under the 'Act on the other........ Section 20(1) creates and confers a right of appeal. Sub-Section (3) of Section 20 seeks to restrict that right and subject it to certain conditions. It appears us that the "tax" in Section 20(3) on the payment of which the right of appeal is made dependent should receive a construction which would advance that right and one which would not make t....

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....e tax under this Act." It is obvious that the additional tax is leviable at the rate of ten paise in the rupee on the sales tax or purchase tax or both. Payable by such dealer. The additional tax is computed with reference to the tax payable by the dealer. When once the assessing authority determines the sales tax or purchase tax under the Act the additional tax is levied automatically and becomes part and parcel of the assessment order. The expression "tax" has been defined to mean a tax leviable under the provisions of the Act and as such includes the additional tax levied under Section 6B of the Act. When Section 20(3) talks of "payment of the tax and penalty not disputed in the appeal" it obviously includes the additional tax. On the....