9911796707
TMI Blog2007 (1) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Commercial Tax Officer, Adyar I Assessment Circle in his proceedings dated December 4, 2006 levying statutory interest under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 in a sum of Rs. 2,44,876 and Rs. 1,24,929 respectively on the premise that the additional tax required to be paid by the assessee at 1.5 per cent from April 2002 onwards and from April 2003 to February 2004 has been paid belatedly. The penal interest calculated for the assessment year 2002-03 are as follows: Month Due date Date of payment No. of days delayed Addl. tax paid Rs. Penal Int.due Rs. April 2002 20.05.02 07.01.03 231 5,00,000 77,000 April 2002 20.05.02 20.01.03 243 1,86,965 30,288 May 20.06.02 20.01.03 213 2,67,212 37,944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnover exceeds Rs. 10 crores. The dealers' taxable turnover was determined at Rs. 33,02,95,257 and Rs. 28,59,81,891 respectively and they should have paid the additional sales tax as and when the taxable turnover reached Rs. 10 crores. It is an automatic statutory payment to be made along with filing of the returns and thus rejected the objections and confirmed the levy of penal interest for the belated payment of additional tax. That orders are canvassed before this court. Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 reads as follows: "24(3) On any amount remaining unpaid after the date specified for its payment as referred to in sub-section (1) or in the order permitting payment in instalments, the dealer or per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is that the additional tax has been paid within the due date. That submission I am not able to concur because the details regarding payment has been given in a tabular statement for each and every month and also the number of days delay has also been calculated and stated separately. Even if the petitioner is having a case to substantiate its stand that the assessee has paid the amounts within the time as required under the statute, it is well open to the petitioner to place all the materials before the revisional authority and have the matter reconciled with all factual details and materials supporting the factual details for payment. Admittedly, the orders impugned are revisionable order under the provisions of the Act. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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