VARALAKSHMI ENTERPRISES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The writ petitions are heard on merits, namely, as to the legality of the levy of penalty under section 13(2) of the Karnataka Sales Tax Act (KST Act), on the petitioners, as per annexures A, B and C.

(2.) The petitioner's contention is that the provisions of section 13(2) of the KST Act are not attracted to a case of default of payment of advance tax under section 12-B(1) of the KST Act, on the facts and contentions urged in the writ petitions.

(3.) Sri Katageri has taken me through the scheme of the Act and the relevant provisions. It is therefore necessary to advert to the scheme of the Act with reference to the payment of advance tax in Chapter V and the relevant section 12-B(3) and 13, relating to the levy of penalty.