GOVIKDA BHAT., CJ. - (1.)These are four writ petitions preferred by an assessea under the Mysore Sales Tax Act, 1957 (hereinafter called the Act) . The petitioner has challenged the right of the Commercial Tax Officer, Bellary-Respondent 1 to collect penalty for belated paymtnt of tax due for the year 1962- 63, 1904-65, 1965-66 and 19G6-67 The total amount of penalty claimed by the first respondent is Rs.50,132-05. The sole contention of the petitioner is that h,e is not a defaulter in order to attract the penalty contemplated under sub-sec. (2) of S.13 of the Act. In order to appreciate the said contention, the relevant facts may be stated briefly and it is sufficient if we state the facts of the case in WP.No. 1232,1972 which relates to the period from 1-4-1965 to 31-1-966.
(2.)The petitioner-assessee opted under the Act for filing quarterly returns. The quarterly returns are due within one month from the end of each quarter. For the first quarter ending on 30th June 1965 the petitioner submitted his return, on 30th July 1965 and the tax computed on the turnover amounted to Rs.36,939-18. The said amount of tax was paid on 3-9-1965. Before the payment of the tax on 3-9-1965, the first respondent who is the assessing authority issued a notice of demand in Form No.III on 26-8-1965. Under the said notice the payment was demanded within 21 days from the date of receipt of the notice. The payment made on 3-9-1965 for the first-quarter of the year was within the time specified in Form III notice.
(3.)For the remaining three quarters, returns were filed within the due dates but, along with the returns the tax computed on the admitted turnovers was not paid. Form III Notices were issued in respect of some quarters and no notices were issued in respect of the other quarters. In the cases where demand notices had been served, payments were made within the dates specified in the Form III notices; in the other cases also payments were made on different dates although there were no demand notices.