Law: Sales Tax Act, 1990

Section: 11,3,6,26,33,34,57

(a) Sales Tax Act (VII of 1990)--- ----S.57---Correction of clerical errors, etc.---Correction in assessment without issuance of notice---Validity---No notice under S.57 of the Sales Tax Act, 1990 was issued to the registered person for making correction of clerical errors, etc, which was absolutely mandatory and without issuance of such a notice the corrigendum issued regarding assessment order by calculating and enhancing default surcharge was illegal---Taxation Officer was directed to recalculate the default surcharge as directed by the First Appellate Authority by providing opportunity of being heard positively to the registered person in view of the contents of S.57 of the Sales Tax Act, 1990. (b) Sales Tax Act (VII of 1990)--- ----Ss.11, 3, 6, 26, 33 & 34---Assessment of tax---Non-mentioning of subsection in the Show-Cause Notice---Effect---Correct subsection of S.11 of the Sales Tax Act, 1990 had not been mentioned in the Show-Cause Notice as S.11 of the Sales Tax Act, 1990 had seven subsections and each subsection dealt with different situation---Requirement was that correct subsection was to be mentioned in the Show-Cause Notice as well as in the assessment order but contrary to that the original adjudicating authority had not done so---Appellate Tribunal directed that re-assessment be framed and the correct subsection be positively reflected in the assessment order, in legal matters, every "comma", "inverted commas"; "semi colon" and subsection had different meaning/interpretation. (c) Sales Tax Act (VII of 1990)--- ----Ss. 26, 33 & 34---Sales Tax Special Procedure Rules, 2007---Return----Penalty for non-filing of return---Status of the taxpayer---Retailer or normal Sales Tax Registered Person---Taxpayer had been enrolled as retailer under Sales Tax Special Procedure Rules but later on was compulsorily registered and sales tax registration number was allotted---Proper procedure was to cancel the registration of the taxpayer as retailer first and then it was to be followed by compulsory registration but it appeared that the original adjudicating authority had not done so, which had created confusion and had made the order of the adjudicating…

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