Law: Sales Tax Act, 1990

Section: 34,34A,33,45

(a) Sales Tax Act (VII of 1990)---Ss. 34, 34-A & 33---S.R.O. No.461(I)/99 dated 9-4-1999---Exemption from additional tax and penalties if the principal amount of "the sales tax due" was paid uptil 30-4-1999---Interpretation and scope of S.R.O. No.461(I)/99 dated 9-4-1999---Provisions of notification had to be given a coherent and credible meaning to allow even-handed and equal treatment to all those availing the Amnesty Scheme---Determination of the amount of "the tax due" involved the procedure of adjudication or at minimum the procedure of assessment---Neither had the adjudicating proceedings concluded into an "adjudicating order" against the assessee nor was an assessment order passed---Amount of Sales Tax stated in the show-cause notice charging the assessee with violation of Ss. 2(31), 3, 6, 22, 23 and 34 of the Sales Tax Act, 1990 therefore, did not result into "the tax due" to become outstanding against the assessee ---Assessee, in the present case, on the faith of the promises and the representations contained in the notification, paid the amount of Sales Tax claimed in the show-cause notice to avail the exemptions granted in the notification ---Assessee also had the option to contest show-cause notice; availing of the amnesty in the notification by the assessee meant that on an adverse decision in the adjudication proceedings and/or the appeals arising therefrom, the assessee would not be subjected to the additional tax and penalties ---Assessee had also presumed that its defence against the show-cause notice, in the pending adjudication proceedings, would neither be compromised nor be given up on payment of sales tax under the notification and under cl.(2) of said notification, adjudication on the claimed sales tax and allegation of short payment could still be obtained ---Assessee was not wrong in so presuming and interpreting the notification---No condition, in the notification, existed prescribing that payment of sales tax under the notification would be an admission of "the sales tax due" or its liability; the final adjustment of such liability; and an admission of the allegations levelled by the department in the show-cause…

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