TMI Blog2017 (5) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... date for payment. The due date for payment would be the date on which payment is liable to be made under Rule 36. Section 26(3) requires every person to pay “the full amount of tax due from him as per the provisions of the Act” and not the amount which according to the assessee is payable. The words “full amount of tax due from him as per provisions of this Act” refer to the amount actually payable under the Act and not the amount which according to the assessee is payable. Section 11-B of the Rajasthan Act is similar to Section 32(4) and not to Section 32(1) of the Act with which we are concerned. It is not possible to incorporate the provisions of sub-section (4) of Section 32 into sub-section (1) of Section 32. Sub-section (4) in fact is a separate and independent liability in addition to the liability under subsection (1) There is no reason to absolve the appellant of the liability under Sections 32(1), 53 and 60 - appeal dismissed - decided against assessee. - VATAPs-41, 43, 64 & 65-2016 (O&M) - - - Dated:- 15-5-2017 - MR. S.J. VAZIFDAR AND MR. ANUPINDER SINGH GREWAL JJ. For the Appellant : Mr. M.R. Sharma, Advocate, Mr. Sukhdip Singh Brar, Additional Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase of goods specified in Schedule-H at the rates applicable to goods as per the Schedule. Schedule-H admittedly includes sugarcane. The petitioner sought a writ of certiorari declaring Section 19 and item 4 of the Schedule H of the Act as unconstitutional and not applicable in respect of sugarcane. The petitioner contended that the purchase tax was not assessable under the Act. On 31.01.2006, a Division Bench of this Court admitted the writ petition and passed the following order:- Admitted. In view of the fact that a huge amount of sales tax is involved in this petition, we direct that this matter be set down for final hearing before a learned Single Judge on 15.02.2006 (Wednesday) high-up in the list. We also direct that till then the respondents shall not resort to coercive steps for the recovery of the tax demanded. Suffice it to note at this stage that on the basis of this order it was contended that the petitioner is not liable to pay interest under Section 32(1) and penalties under Sections 53 and 60 of the Act. 6. By an order and judgement dated 20.01.2010, the writ petition was dismissed. It is important to note the following observations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the field occupied by it which is binding on all Courts within the territory of India including the High Courts. In that regard reliance may be placed on the observations made by a Constitution Bench of the Hon'ble Supreme Court in the case of Behram Khurshid Pesikack v. State of Bombay AIR 1955 SC 123. Even otherwise the decision of 3 Judge Bench in J agatjit S ugar Mills case (supra) has to be followed because that decision is by a larger Bench than the one deciding the Govind Sugar Mills's case (supra). The 3 Judge Bench judgement decision is also under the PGST Act 1948 which is applicable to the petitioner. Therefore, in our view there is no possibility whatsoever to reopen the question by opining that the provisions of Section 4(1) of the PGST Act,1948 would not apply and those of 1953 Act alone would apply. On the basis of the aforesaid premise, the writ petitions are liable to be dismissed. On account of the binding precedent available in the form of judgement of Jagatjit Sugar Mills' case (supra) we are not dealing with any of the contentions raised by the petitioners which could have been otherwise examined in the light of the observations made in G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the petitioner to first exhaust the alternative remedy available to them under the provisions of the Act instead of adjudicating the case on its merits. In aid to our aforesaid conclusion, we rely upon the decision of this Court in Titaghur Paper Mills Co. Ltd. Anr. vs. State of Orissa Ors., (1982) 2 SCC 433 wherein this Court after detailed analysis of the statutory provisions of various fiscal enactments had come to the conclusion that if an alternative, effective and efficacious remedy available under the relevant statute, the assessee should exhaust the said remedies before invoking the writ jurisdiction of the Writ Court. This Court has clarified that when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation. In view of the above, without going into the merits or demerits of the petitioner's case we dispose of this special leave petition with liberty to the petitioner, if it so desires, to question the correctness or otherwise of the assessment order passed by the Assessing Authority, dated 28.04.2008 by filing an appropriate appeal before the Appellate Authority u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... title and commencement. ( 1) This Act may be called the Punjab Value Added Tax Act, 2005. ( 2) It shall come into force from the 1st day of April, 2005. S.- 2. Definitions. In this Act, unless the context otherwise requires, - ( v) prescribed means prescribed by rules made under this Act. ( y) quarter means a period consisting of three months, commencing from the first day of April, July, October, and January of a calendar year. ( z) registered person means a person, who is registered for the purpose of paying turnover tax under this Act. ( zn) taxable person means a person, who is registered for the purpose of paying value added tax under this Act. S.- 26. Returns. ( 1) Every taxable person shall make self assessment of tax and shall file return for a period, within such time and in such form as may be prescribed. ( 2) Every registered person shall make self assessment of tax and shall file return for a period, within such time and in such form as may be prescribed. ( 3) Every person shall, in such manner, as may be prescribed, pay into a Government Treasury or any bank authorized to transact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son, whose registration is cancelled under section 24, shall file such final return, as may be prescribed, within thirty days from the date of cancellation by the Commissioner or the designated officer, as the case may be. S.- 32. Interest for non-payment or delayed payment of tax. ( 1) If any person fails to pay the amount of tax due from him as per provisions of this Act, he shall, in addition to the amount of tax, be liable to pay simple interest on the amount of tax due from him at the rate of half per cent per month from the due date for payment till the date, he actually pays the amount of tax. S.- 53. Penalty for failure to pay tax when due. If a person registered under this Act, fails to pay the amount of tax in accordance with the provisions of this Act, he shall be liable to pay, in addition to the tax and the interest payable by him, a penalty, at the rate of two per cent per month on the tax, so due and payable from the date, it had become due to the date of its payment, or to the date of the order of the assessment, whichever is earlier. The amount of penalty payable under this section, shall be calculated by considering a part of the month a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l gross turnover exceeds rupees one crore in the previous year, shall determine his tax liability for every month and shall pay tax by the 20th day of the month, if paid through the crossed cheque or draft and by the 30th day of the month, if paid through the treasury receipt and shall submit the same to the designated officer, along with the information in Form VAT-16; and payment for the last month of each quarter shall be made on the 20th or the 30th day of the close of quarter, as the case may be, along with the quarterly return. The return in Form VAT-15, shall be accompanied by photocopies of the treasury receipt evidencing the payment of tax for the previous two months also. Provided further that a person making sales in the course of inter-State trade or export out of India may, by making an application to the designated officer, opt to file selfassessed return on monthly basis in Form VAT-15 within a period of twenty days, if payment of tax is made by a crossed cheque or draft and within a period of thirty days, if payment is made through a treasury receipt: Provided further that a person exclusively conducting business of Kacha Arhtia engaged in the purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is liable to be made under Rule 36. 15. This is also clear from sub-rule (4) of Section 26 which entitles a person to rectify an error in any return furnished by him. If such rectification results in a higher amount of tax to be due than as per the original return, it shall be accompanied by a receipt for the payment of the additional amount of tax payable alongwith the interest at the rate specified under the Act for the period of the delay in the manner prescribed by sub-section (3). Thus, interest is payable even when a quarterly return is filed for an amount less than what is actually due and the same is rectified. The payment of the additional amount is also not postponed to the completion of the assessment. 16. The contention that the tax is payable only upon the conclusion of the assessment proceedings is, therefore, not well founded. 17. This brings us to Mr. Sharma s contention that the only amount that is liable to be paid alongwith the return is the amount stipulated by the assessee in a return irrespective of whether that amount is ultimately found to be correct or not. This submission is not well founded either. 18. Section 26(3) requires every person t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he three Judge Bench judgement of the Supreme Court. Further, as we noted earlier, before the Supreme Court, the challenge to this aspect of the judgement was not even pressed by the appellant before us. 23. The judgement of the Supreme Court in J.K. Synthetics Limited Vs Commercial Taxes Officer , (1994) 4 SCC 276 relied upon by Mr. Sharma does not support the appellant s case. In that case, Section 11-B of the Rajasthan Sales Tax Act, 1954 fell for consideration which reads as under:- 11 -B. Interest on failure to pay tax, fee or penalty.- ( a) If the amount of any tax payable under sub-sections (2) and (2-A) of Section 7 is not paid within the period allowed, or ( b) If the amount specified in any notice of demand, whether for tax, fee, or penalty, is not paid within the period specified in such notice, or in the absence of such specification, within 30 days from the date of service of such notice, the dealer shall be liable to pay simple interest on such amount at one per cent per month from the day commencing after the end of the said period for a period of three months and at one and a half per cent per month thereafter during the time he continue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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