Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Karnataka Sales Tax Act 1957-Sections 22A and 18A |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Sales Tax: Karnataka Sales Tax Act, 1957-Sections 22A and 18A-Suo-motu revision under S. 22A-Power of the Revisional Authority to levy penalty under S. 18A for the first time when no such penalty levied by the Assessing Authority-Held:If penalty under S. 18A is warranted, but not levied by the Assessing Authority, then, the Revisional Authority in his suo motu powers under S. 22A may impose penalty on the ground that 'circumstances of the case justify the levy of penalty'. Assessing Authority passed assessment order under S.12(3) of the Karnataka Sales Tax Act in respect of assessee-appellant, a registered dealer, for the assessment years 1987-88 and 1988-89. Concluding that the assessee had filed an incorrect tax return, the Assessing Authority determined the amount of tax payable by the assessee. But it did not consider the question of the excess sales tax illegally collected by the assessee and did not levy any penalty under S. 18A in respect of the said violation of S.18 by the assessee. Revisional Authority, in suo motu revision proceedings under S. 22A, revised the assessment order of the Assessing Authority on the ground that the order was erroneous and prejudicial to the interest of the State and further levied penalty under S. 18A for collection of tax in contravention of S.18. High Court held that the determination of tax contemplated under S.12(3) took within its ambit the levy of penalty under S. 18A and if the Assessing Authority while passing such an order had not considered levy of such penalty, the order under S. 12(3) was amenable as such to the jurisdiction under S. 22A. Hence the present appeals. |
Judge | Hon'ble Dr. Justice A.R. Lakshmanan |
Neutral Citation | 2005 INSC 169 |
Petitioner | Sree Balaji Rice Mill, Bellary |
Respondent | State Of Karnataka |
SCR | [2005] 3 S.C.R. 12 |
Judgement Date | 2005-03-31 |
Case Number | 2643 |
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