TMI Blog1956 (2) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... under sec- tion 12(3A) is leviable on the tax payable under the Act which need not necessarily be the tax payable according to the dealer's returns. This has happened in the case of the present appellant". There was a revision application against the order of the Assistant Collector. The applicants contended that they could be asked to pay the difference in the amount of tax payable and paid and that they could not be asked to pay any penalty thereon particularly as there was no deliberate withholding of the tax payable by them. As the applicants did not dispute the assessment, the Additional Collector of Sales Tax who heard the revision application regarded such admission as an indirect admis- sion that the returns which had been filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the difference between the applicants' total liability as found, and what was paid, such difference amounting to Rs. 7,844-11-3. On this amount a penalty of three-fourths per cent. per month has been charged on the differences found due for the different quarters making up the above mentioned total. 3.. Shri Kabe for the opponent relies on section 5 of the Bombay Sales Tax Act, 1946, as the charging section. According to him under that section whatever is ultimately found due the assessee is responsible for paying in full even before the assessment is made, and this is the meaning of the expression "tax payable" in sub-section (3A) of sec- tion 12. Three expressions have been used in connection with the assessee's liability in the Act, v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has already been fixed. But assessment particularises the exact sum which a person liable has to pay. Lastly, come the methods of recovery, if the person taxed does not voluntarily pay". In the case of Chatturam Horilram Ltd. v. (1) [1926] A.C. 37. Commissioner of Income-tax(1), section 3 of the Income-tax Act was referred to, and their Lordships observed, "It is by virtue of this sec- tion that the actual levy of the tax and the rates at which the tax has to be computed is determined each year by the annual Finance Acts. Thus, under the scheme of the Income-tax Act, the income of an assessee attracts the quality of taxability with reference to the standing provisions of the Act but the payability and the quantification of the tax depe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such payment or allow such dealer to pay the tax due and the penalty (if any) by instalments". Clause (ii) of the said sub-section provides that the penalty payable under sub-section (3A) shall also be payable by the dealer. We are not concerned in this case with sub-clause (a) of clause (i) of sub-section (4). Clauses (b) and (c) deal with the tax "assessed" under different sub- sections of section 11. Here in this case the assessment was not made under sub-section (1A), (3), (4) or (5) of section 11, but under sub- section (2) thereof. It is after such assessment that the tax assessed (1) [1955] 27 I.T.R. 709. "shall be paid by the dealer", not on any prior date but by the date specified in a notice of demand for payment "not less than 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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