Court : Karnataka
Reported in : [1959]37ITR257(KAR); [1959]37ITR257(Karn)
..... from the provisions of section 18a that such advance payment of the tax becomes due as a result of what may be described as a provisional assessment, the assessee being entitled to a refund if the amount of tax paid by him is in excess of the tax actually payable as determined by the income-tax officer in the regular assessment he has to make during the next ..... a tax, no other tax being payable by an assessee under the provisions of the other than income-tax or super-tax, the tax so required to be paid in a notice of demand issued under section 29 of the act is, it is plain, income-tax act or super-tax. ..... and 18a of the act will indicate that both those sections make provision for what may be described as a provisional assessment of an assessee's income of the very year in which the deduction of the tax under section 18 or the payment of the advance tax under section 18a gas ..... credit shall be given to him therefore in the assessment, if any, made for the following year, sub-section (11) of section 18a of the act makes similar provision that the advance tax paid under section 18a shall be treated as payment of tax in respect of the assessment for the subsequent financial year and that credit therefor shall be given to the assessee in the regular assessment. 21. ..... and the tax has to be collected from the ..... that tax deducted at source under the provisions of section 18 of the act is also in effect advance payment of tax, deduction at source being merely a mode of collecting such tax .....
Tag this Judgment!Court : Karnataka
Reported in : [1975]35STC12(Kar)
..... by section 9(2) of the central sales tax act as modified it is enacted that the authorities empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the state shall be entitled, on behalf of the government of india, to assess, reassess, collect and enforce payment of tax by a dealer under the act as if the tax payable by such a dealer under the act was tax payable under the general sales tax law of the state, and for this purpose they may exercise all or any ..... of the various states not only as they stood at the time when the central act was passed but also the sales tax laws as in force from time to time subsequent thereto, including those that might be made in future, in the matter of fixation of rate of taxation, grant of exemptions, assessment and collection of tax and imposition of penalty, and that such a provision would be indicative of the fact that the parliament had abdicated its essential legislative function ..... government of india, assess, reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business .....
Tag this Judgment!Court : Karnataka
Reported in : [1963]14STC894(Kar)
..... done or any action taken or purported to be done or taken (including any notices or orders issued or assessment, payments or recoveries made and all proceedings held for the levy and collection of tax) under the principal act before the commencement of this act, shall, notwithstanding any judgment, decree or order of any court, be deemed to have been validity done, taken, issued, made or held and shall have effect for all purposes, ..... upon the dealer under the proviso it must be shown that he has acted contrary to the conditions and restrictions prescribed by the rules; it would not be enough to show that the collection of the amounts in question by the dealer is otherwise illegal or improper; the contravention of the statutory provision contained in section 14a of the bihar sales tax act or of the rules prescribing conditions and restrictions in this behalf alone ..... dealer other than a dealer who has been permitted to pay any amount by way of composition under section 17, may collect amounts by way of tax or taxes under the act subject to the following conditions : (i) he shall not collect any amount or amounts by way of tax or taxes under the act at a rate or rates exceeding the rate or rates specified in section 5 or 6 or in first, second, third ..... pay the amount collected by him by way of tax to the government within 30 days after the close of the year in which such collection is made after deducting the amount of tax, if any, paid by him under the provisional assessment made .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1960Kant40; AIR1960Mys40
..... 18a is admittedly a tax, no other tax being payable by an assessee under the provisions of the income-tax act other than income-tax or super tax, the tax so required to be paid in a notice of demand issued under ..... 18 of the act is also in effect, advance payment of tax, deduction at source being merely a mode of collecting such tax in advance. ..... 18a that such advance payment of the tax becomes due as a result of what may be described as a provisional assessment, the assessee being entitled to a refund if the amount of tax paid by him is in excess of the tax actually payable as determined by the income-tax officer in the regular assessment he has to make during the next financial year.(11) ..... 18a of the act reveals that although under the income tax act it is the income of the previous year of the assessee that is subject to the payment of tax by a person, on his income of the very year in which the advance tax is required to be paid.as provided by sub-section(11) of ..... a close examination of ss.18 and 18a of the act will indicate that both those sections make provision for what may be described as a provisional assessment of an assessee's income of the very year in which the deduction of the tax under s. ..... 67b of the income-tax act be necessary only for the determination of the tax to be determined in an assessment under ..... 18a of the income-tax act, to pay the advance tax for the assessment year 1955 ..... 18a of the income-tax act can be made liable to pay a penalty under the provisions of .....
Tag this Judgment!Court : Karnataka
Reported in : (1970)1MysLJ451; [1970]25STC489(Kar)
..... , reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration ..... by section 9(2) of the central sales tax act as modified it is enacted that the authorities empowered to assess, reassess collect and enforce payment of any tax under the general sales tax law of the state shall be entitled, on behalf of the government of india, to assess, reassess, collect and enforce payment of tax by a dealer under the act as if the tax payable by such a dealer under the act was tax payable under the general sales tax law of the state, and for this purpose they may exercise all or any ..... thereby the procedural law prescribed by the general sales tax law of the state applies in the matter of assessment, reassessment, collection and enforcement of payment of tax under the central sales tax act, but the liability to pay its determined by the provisions of the central sales tax act.' 16. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(1)ALD28; 1998(6)ALT318
..... , 286, 301 and 304 of the constitution of india and, therefore, unconstitutional and void as the purported levy of the tax is in effect and substance a tax on sales and, therefore, void, and ultra vires the section 15 of the central sales tax act, 1956, and consequently the 1st respondent has forfeited its entitlement to'its proportionate share of additional excise duty collected by the 2nd respondent under the provisions of the additional duties of excise (goods of special importance ..... subject to the provisions of this act, there shall be levied and collected a tax, on the turnover of receipts of a tobacconist relating to the supply of luxuries, namely, tobacco products, specified in the schedule by way of sale or otherwise, at the rate of tax and at the point of levy specified in the schedule: provided that a tobacconist whose turnover of receipts in a year is less than rupees two lakhs shall be exempt from tax: provided further that a tobacconist who sells tobacco products in a small bunk shall be ..... . section 7 deals with assessment and collection of tax while section 7a provides for provisional assessment .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (2007)10VST777(AP)
..... therefore, that clause in sub-section (2).the provisions of such law, including provisions relating to...refunds...shall apply accordingly.clearly indicates that the restrictions imposed under the apgst act insofar as they pertain to refund of taxes already paid by the petitioner are also applicable to the petitioner even in the matter of refund of tax collected under the central sales tax act. ..... may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment ..... for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate state, shall, on behalf of the government of india, assess, reassess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this act as if the tax or interest or penalty payable by such a dealer under this act is a tax or interest or penalty payable under the general sales tax law of the state; and for this purpose they .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1971All1; [1971]27STC402(All)
..... to have been required in the public interest.there can be no dispute that by reason of article 269(1)(g) the tax recovered in inter-state sales must be assigned to the states, effect has been given to that provision by section 9 sub-section (4) of the central sales tax act which provides that the proceeds in any financial year of any tax levied and collected under that act inany state on behalf of the government of india shall be assigned to that state and shall be retained by it. ..... 231 = (air 1965 sc 1510) (supra) and in subsequent cases indicated me necessity of amending the scheme expressed in the principal act in order to give effect to the original intention of the law-makers that while the incidence of tax, the point of levy and the determination of turnover for the purpose of collecting the tax should be regulated by the central act, matters of a procedural nature such as the procedure for collection of tax and the machinery related thereto should be regulated by the state ..... , re-assess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration .....
Tag this Judgment!Court : Allahabad
Reported in : [2000]119STC305(All)
..... shri bharatji agrawal, learned senior counsel appearing for the petitioners, vehemently argued that once the eligibility certificate is granted by the competent authority under section 4-a of the act, the same cannot be ignored by the sales tax authorities and it is outside the purview of the assessing authority to question grant of eligibility certificate or to examine as to whether it has rightly been issued or not. ..... sales tax act, 1948 (for short 'the act') and whether the sales tax officer has jurisdiction to sit in judgment over the grant of eligibility certificate by the joint director of industries or the authorities empowered in this regard.3. ..... the short controversy involved in this writ petition is that whether a dealer can be called upon by the sales tax officer for assessment and to deposit sales tax in spite of having been exempted from realising the same in view of the eligibility certificate granted under section 4-a of the u.p. ..... ), and 1985-86 for the months of april to october, 1985 and filed collectively as annexure-9 to the writ petition : (b) that a suitable writ, order or direction be issued quashing the demand of rs. ..... and central) for completing assessments as also for provisional assessment for the months april, 1985 to october, 1985 and thereby seeking to impose sales tax on the petitioner's turnover treating the petitioner no. ..... and central) and also for provisional assessment for the months april, may, june, july, august, september and october, 1985 (u.p. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1972]29STC585(P& H)
..... collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state ; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax ..... hereby declared that nothing in sub-section (1) shall be construed as preventing any person-(a) from questioning in accordance with the provisions of the principal act, as amended by this act, any assessment, reassessment, levy or collection of tax referred to in sub-section (1), or(b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the principal act as amended by this act.section 10. ..... of the central sales tax (amendment) act, 1969, giving retrospective effect to the amendments introduced in the principal central act contravene article 14 of the constitution by discriminating in the applicability of the law so amended between dealers, who had collected tax under the central act and those, who had ..... out earlier provides for the following:(i) that the authorities empowered to levy and collect tax or penalty under the sales tax law of the appropriate state shall exercise those powers under the central act as if the tax or penalty was payable under that state law. .....
Tag this Judgment!