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2011 (8) TMI 1031 - HC - VAT and Sales TaxRate of tax - 3% or 4% - Refund of 1% tax on presentation of Form ST-17 - Revenue forfeited 1% amount of tax collected - Held that:- It is an admitted fact that under section 16(1)(j) of the Rajasthan Sales Tax Act, 1954, there is no provision for forfeiting the amount of excess tax deposited by a registered dealer. It only provides for levying penalty upon those registered dealers who realize the excess tax. The assessing authority in this case did not think it proper to levy any penalty, on the contrary, he forfeited the amount of excess tax refunded by the non-petitioner assessee under section 16(1)(j) of the Rajasthan Sales Tax Act, which cannot be said to be an order passed in accordance with the spirit of the provisions of the Act. The provisions contained in section 16(1)(j) of the Rajasthan Sales Tax Act are required to be read along with the provisions contained in section 23B of the Rajasthan Sales Tax Act and these provisions do not provide any force to the arguments advanced by the learned counsel for the petitioner. Decided against Revenue.
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