TMI Blog2018 (3) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... include penalty imposed for delayed filing also. Therefore, it must be held as penalty ‘till the date of filing’. Filing of return must be held as a process related to assessment. On this premise also, penalty imposed for delayed filing of returns must also be eligible for consideration under the Scheme. Therefore, any other interpretation would be incongruous. Appeal dismissed - decided aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. 4. Petitioner, a registered dealer under the Karnataka Value Added Tax Act ( KVAT Act for short) and Central Sales Tax Act ( CST Act for short), filed it s monthly returns for March 2015 belatedly. The assessing officer initiated penalty proceedings by issuing a notice under Section 72(1) read with Section 36(2) of the KVAT Act. Petitioner submitted a reply stating that the delay w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and interest relating to assessment/re- assessment . He adverted to clause 1.2 of the Scheme and urged that penalty imposed upon the petitioner is not in the course of assessment or re-assessment, but, it is for belated submission of returns. 8. Shri Mallaha Rao, supporting the impugned order, contended that filing of returns is the first step leading to assessment. Therefore, penalty for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the KTEG Act/KTPTC Act/KTL Act/KAIT Act/KET Act relating to the assessment/reassessment for all the years upto 31/03/2016 and remaining unpaid upto 15/03/2017. This shall also include all kinds of penalties leviable and interest accrued till the date of filing of application by the dealer or person or proprietor, as the case may be, under the Scheme. (emphasis by us) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been assessed . Therefore, filing of return must be held as a process related to assessment. On this premise also, penalty imposed for delayed filing of returns must also be eligible for consideration under the Scheme. Therefore, in our view, any other interpretation would be incongruous. 12. In view of above discussion, we see no error in the impugned order. 13. Resultantly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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