TMI Blog1988 (9) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... cement plant. There is no dispute that the sales tax under the RST Act is payable on the sale of the cement manufactured by the petitioner-company. It appears that under the provisions of section 7-B of the RST Act provisional assessment under annexure 1 for the period from 9th April, 1986 to 30th September, 1987, was made and a demand of Rs. 8,070.52 was raised and the petitioner was called upon under the provisions of sections 11-B and 11(3) of the Rajasthan Sales Tax Act to deposit the aforesaid amount of Rs. 8,070.52 within seven days. It was also intimated to the petitioner that in case of his failure to deposit the said amount within the aforesaid period proceedings under section 11-B of the RST Act will be initiated against him. Aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spectively. Therefore, so far as the demands raised are concerned, notice under section 11-A could have been issued after the expiry of 7 days (annexure 1) and 15 days (annexure 2) respectively. The notice under section 11-A is dated 18th February, 1988, and therefore it was issued the next day of annexure 2 and the third day of annexure 1 and therefore it was issued before the expiry of 15 days and 7 days as stated earlier. 3.. It may be stated that now so far as the demands under annexures 1 and 2 are concerned they have been set aside by the appellate court and this position has not been disputed by Mr. Bapna, learned counsel for the non-petitioner. 4.. It has already been said earlier that according to the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that generally a time of 15 days is given to the dealer to make the payment of the demand of tax assessed and only in exceptional cases where the assessing authority thinks that it is necessary to do so, it may call upon the dealer to pay the demand forthwith, or within the period shorter than 15 days and any such period will be reckoned from the date of service, annexures 3 and 4 are dated 15th February, 1988, and the service was effected on the dealer on 19th February, 1988, and therefore, there was no question of issue of annexure 5. It is in addition to the fact that the petitioner-company was called upon under annexures 1 and 2 to pay the amount mentioned therein within 7 days and 15 days respectively and so far as the demands are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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