Law: Sales Tax Act, 1990

Section: 3,6,11(5),26(1),33,34&46

Sales Tax Act (VII of 1990) --- Ss. 3, 6, 11(5), 26(1), 33, 34 & 46-General Sales Tax Order 3 of 2004 dated 12-6-2004, Paragraph (b)-Failure to file monthly sales tax return ----- Imposition of penalty along with default surcharge ---- Appellant registered person failed to file monthly sales tax returns for 41 months, thus violating provisions of Ss. 3, 6 & 26(1) punishable under Ss.33 & 34 of Sales Tax Act, 1990-Appellant having failed to make any reply to show-cause notice issued to him, Adjudicating Authority, imposed penalty along with default surcharge, and also determined liability of minimum tax-Appeal filed against order of Adjudicating Authority was dismissed by Appellate Authority- Validity-Appellant, being registered person was required to file return under S. 26(1) of Sales tax Act, 1990, but it failed to do so despite service of show-cause notice-Attitude of non-appearance of appellant to defend his case, seemed to be violation of penal provisions of Sales Tax Act, 1990-Both, Adjudicating Authority and Appellate Authority below, were justified to impose the penalty on appellant-Condition for exemption under the SROs quoted by appellant was that outstanding principal amount of Sales Tax or Federal Excise Duty was paid by or before the specified dates in the SROs, but, in the present case, appellant had failed to do so-Order of imposition of penalty, was confirmed, in circumstances --- Adjudicating Officer imposed minimum tax under S. 11(5) of the Sales Tax Act, 1990, read with Sales Tax General Order, 2004 ----Minimum tax had been imposed after amendment in S. 11(5) of the Sales Tax Act, 1990, which revealed nothing about the imposition of minimum tax-Adjudicating Officer was directed to impose sales tax under the new provisions of S. 11(5) of the Sales Tax Act, 1990, strictly keeping in view the amendments ---Adjudicating Authority had not followed the condition and guideline as given in the General Sales Tax Order, 2004 in its true spirit while levying minimum tax- Case was remanded to Adjudicating Authority, with the direction to strictly follow in its true spirit the Sales Tax General Order, 2004, read with relevant provisions of S.…

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