Court : Karnataka
Reported in : ILR2004KAR844; [2004]138STC75(Kar)
..... the circumstances under which a dealer may seek for composition under sub-section (6) of section 17 of the act. ..... 8-aa seeking for composition under section 17(6) of the act read with rule 8-b of the karnataka sales tax rules, 1957 (hereinafter referred to as 'the rules'). ..... the facts leading to this petition can be briefly stated as hereunder:the petitioner is a government of karnataka undertaking and is a registered dealer under the provisions of the karnataka sales tax act, 1957 (hereinafter referred to as 'the act'). ..... under this sub-section on the turnovers relating to amounts paid to sub-contractors as consideration for execution of works contract whether wholly or partly subject to production of proof that such sub-contractor is a registered dealer liable to tax under the act and that the turnover of such amounts is included in the monthly statements or return of turnover, as the case may be, filed by such sub-contractor'.rule 8-b of the karnataka sales tax rules, 1957 (hereinafter referred to as the rules') prescribes the conditions and .....
Tag this Judgment!Court : Karnataka
Reported in : [2005]142STC153(Kar)
..... though the record indicates that the assessee had, in fact, made it clear that he had opted for payment of tax by way of composition under the provisions of section 17(6) of the karnataka sales tax act, 1957, before passing of the assessment order, though there is supporting material to this effect on the record itself, the assessing officer, nevertheless, denies the benefit of payment of tax by composition provided under section 17(6) of the act and has proceeded to pass the assessment order de hors the provision.3. ..... the dispute arises in the context of computation of the tax payable by the petitioner--a registered dealer under the provisions of the karnataka sales tax act, 1957, particularly the tax payable in terms of section 5-b of the act, the assessee being a contractor. ..... the assessing officer is directed to conclude the assessment in respect of the petitioner for the assessment year 1999-2000 on the basis that the assessee had opted for payment of tax by way of composition under section 17(6) of the act and on the return filed by the assessee which had been accepted by the assessing officer earlier.27. ..... 2 having taken the view that the assessee had not elected to pay tax by composition by submitting form 8-aa, the liability can only be in terms of section 5-b of the act at 10 per cent on the value of the taxable goods involved in the execution of the works contract.6. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1992KAR1123
..... a person agreeing to the composition of the offence under section 31 of the karnataka sales tax act, 1957, is not entitled to challenge the said proceedings held under section 31 under any circumstances, by invoking the appellate provisions of section 20 of the act ?' 2. ..... section 31 of the karnataka sales tax act ..... state of andhra [1959] 10 stc 108 where, in the context of a provision similar to section 31 in the madras general sales tax act, it was held that 'though technically an appeal might lie, such an appeal would be clearly unarguable, because there can be compounding only on actual payment of a sum acceptable ..... for example, the sales tax authorities who had compounded might lack jurisdiction to do so; there may be circumstances present on record to show that the assessee's consent could not have been free; the composition fee might not be within the limits prescribed by section 31; or the payment of the composition fee, when made, might have been voluntary but ..... any person who has committed or is reasonably suspected of having committed an offence punishable under this act, by way of composition of such offence - (a) where the offence committed is under clause (d) of sub-section (1) of section 29 or clause (c) of sub-section (2) of section 29, in addition to the tax or amount not paid or evaded to be paid, a sum of money not exceeding one thousand rupees or double the amount of the tax or amount so remaining unpaid or evaded to be paid whichever is greater, and (b) in other .....
Tag this Judgment!Court : Karnataka
Reported in : [2006]143STC86(Kar)
..... of the said works contract undertaken, petitioner opted for composition of tax in terms of section 17(6) of the karnataka sales tax act, 1957 in lieu of the amount payable under the said act. ..... anything contained in sub-section (1), a dealer who has been permitted to pay any amount by way of composition (under sub-section (1) or sub-section (4) or sub-section (8) of section 17) or a dealer who is exempted from sales tax by virtue of recognition granted under the provisions of this act, shall not collect any amount by way of tax or purporting to be by way of tax on the sales or purchases of goods made during the period to which such composition or recognition applies.section 18a provides for penalty ..... section 18(1)(b) also gets out of picture.section 18(2) provides for no collection by a dealer who has been permitted to pay by way of composition under sub-section (1) or sub-section (8) of section 17, or a dealer who is exempted from sales tax by virtue of recognition granted under the provisions of this act, shall not collect any amount by way of tax or purporting to be by way of tax on the sales or purchase of goods made during the period to which such composition or ..... act as substituted by the karnataka taxation laws amendment act, 1996 (act 1 of 1996) and karnataka taxation laws amendment act, 1997 (act 7 of 1997), the works contractor who opts for composition under section 17(6) is not entitled to charge and collect tax separately on the bills during the relevant assessment year .....
Tag this Judgment!Court : Karnataka
Reported in : [2002]125STC287(Kar)
..... while doing so, the assessing authority has observed as under :'on the basis of an application in form 8-a requesting and exercising option for payment of tax by way of composition as provided under section 17(6) of the karnataka sales tax act, 1957, permission is granted and you have been allowed to pay tax by way of composition. ..... the tax deducting authorities have deducted tax 4 per cent.there is no provision under the karnataka sales tax act, to cancel the above benefit nor is there any law under the act, allowing the dealer to opt for regular assessment under section 5-b of the karnataka sales tax act now has been permitted to pay tax by way of composition under section 17(6) of the karnataka sales tax act.in view of the above position of law, your request for cancellation of permission granted under section 17(6) and to assess you regularly under section 5-b cannot be considered and is therefore, rejected. ..... he is also registered himself under the provisions of the karnataka sales tax act. ..... for the assessment year 1997-98, petitioner had approached the respondent-assessing authority seeking permission for composition of tax as provided under section 17(6) of the act. ..... thereafter, realising that the composition application filed by him may not be beneficial to him, had thought fit to approach the assessing authority to complete the assessments in his case for the assessment year 1997-.98 under the provisions of section 5-b of the act. .....
Tag this Judgment!Court : Karnataka
Reported in : [1993]90STC516(Kar)
..... the petitioner sought the benefit of composition under section 17(4) of the karnataka sales tax act, 1957 ('the act', for short). ..... hotelier or a restaurateur, coming within this provision may pay the composition amount at the rate which depends upon the total turnover stated in the table annexed to this sub ..... reads thus : '17(4)(i) notwithstanding anything contained in sub-sections (1) to (3), subject to such conditions and in such circumstances as may be prescribed, the assessing authority of the area may, if a hotelier or a restaurateur (other than a hotelier or a restaurateur engaged in reselling of goods purchased by him in the course of inter-state trade or commerce) (or vending of liquor including beer) so elects, accept in lieu of the amount of tax payable by him, during any year, under this act, by way of composition, an amount at the following rates, namely :' a ..... in case, the dealer is permitted to pay the composition amount in lieu of the tax under the act, he shall pay the amount due in advance during the year in monthly or prescribed ..... sub-section (4) says that the composition may be accepted in lieu of the amount of tax payable by the .....
Tag this Judgment!Court : Karnataka
Reported in : [2002]127STC103(Kar)
..... in para 13 of the judgment, the learned single judge had reserved liberty to the appellants and all the assessees in the state to opt afresh for regular assessment under section 5b of the karnataka sales tax act, 1957 notwithstanding the fact that they had opted for composition fee under section 17(6) of the act within 12 weeks from the date of passing of the order. ..... the period for changing the option to opt for regular assessment under section 5b of the act instead of composition under section 17(6) of the act is extended by another four weeks from today. ..... 2 again we reiterate and affirm the finding recorded by the learned single judge and hold that levy of composition fee could be amended/altered retrospectively.4. ..... the learned single judge after going through the pleadings of the parties and the contentions raised before it crystallised the points into two questions reproduced below :'(i) whether sub-section (6) of section 17 of the act as amended by means of act no. ..... 7 of 1997, which has made act no. ..... (ii) whether act no. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(1)SCALE586; (2008)3SCC698; (2008)12VST386(SC); 2008AIRSCW903; 2008(2)AIRKarR277
..... in these appeals is to the judgment of a division bench of the karnataka high court dismissing the revision petition filed under section 23(1) of the karnataka sales tax act, 1957 (in short the 'act').2. ..... any reason, the assessee had intended to opt for composition of tax under section 17(6) of the act, necessarily he had to submit the application within one hundred and twenty days from the date of commencement of such year before the assessing authority to accept in lieu of tax payable under section 5b of the act on the total value of the works contract being executed ..... rule 8-b of the karnataka sales tax rules, 1957 (for short the `rules') provides the procedure for composition of tax in the case of ..... the above amendment to sub-section (7) of section 17 of the act has restricted the benefit of composition amount for a dealer liable to tax under section 5b of the act. ..... that if a dealer purchases or receives goods from outside the state for execution of works contract within the state it is not entitled to the benefit of composition in terms of sub-section (6) of section 17 and undisputedly, the appellant has received the goods by way of stock transfer. ..... sub-rule (1) of rule 8-b of the rules envisages that the assessee/dealer shall submit an application in form 8-aa to the assessing authority each year seeking composition benefit within one hundred and twenty days from the date of commencement of the assessment year or of the business, if he has commenced the business during the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2002SC2089; JT2002(Suppl1)SC118; 2002(2)KarLJ67; 2002(4)SCALE468; (2003)9SCC583; [2002]3SCR854; [2002]127STC105(SC)
..... section 6 of the section 17 of the karnataka sales tax act, 1957 (hereinafter referred to as 'the act') as amended by act ..... subject to such conditions and in such circumstances as may be prescribed, the assessing authority of the area may, if a dealer liable to tax under section 5-b so elects, accept in lieu of the amount of tax payable by him during the year under this act, by way of composition an amount on the total consideration for the works contracts executed by him in that year in the state in respect of works contract specified in column (2) of the sixth ..... such conditions and in such circumstances as may be prescribed, the assessing authority of the area may, if a dealer liable to tax under section 5-b so elects, accept in lieu of the amount of tax payable by him during any year, under this act, in respect of works contracts falling under serial number 6 of the sixth schedule, by way of composition, an amount at the rate of two percent of his total turnover in respect of transfer of property in goods (whether ..... such conditions and in such circumstances as may be prescribed, the assessing authority of the area may, if a dealer liable to tax under section 5-b in respect of the works contract specified in column (2) of the table below so elects, accept in lieu of the amount of tax payable by him during the year under this act, by way of composition an amount at the rates specified in the corresponding entries in column (3) of the table on his total turnover relating to transfer .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1993KAR2812; 1994(3)KarLJ628
..... in that case, the full bench of this court was concerned with section 31 of the karnataka sales tax act, 1957. ..... until the process of compounding is completed by payment of the agreed compounding fee, the sales tax authorities would be entitled to lodge a prosecution, but not to recover the composition fee by coercive process.15.3. ..... accept from any person who has committed or is reasonably suspected of having committed an offence punishable under this act, by way of composition of such offence-(a) where the offence committed is under clause (d) of sub-section (1) of section 29 or clause (c) of sub-section (2) of section 29 in addition to the tax or amount not paid or evaded to be paid, a sum of money not exceeding one thousand rupees or double that amount of the tax or amount so remained unpaid or evaded to be paid whichever is greater, and(b) in other cases, a sum of money not exceeding one ..... thousand rupees'.interpreting the phraseology of the aforesaid section the full bench held that the offer to compound must .....
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