|
In
the judgment under reference Hon’ble High Court of
Kerala has pointed out that assessing officers have a
duty under the statute to initiate action for collection
of tax, irrespective of the fact that a dealer is
registered under the Act or not. Hon’ble High Court in
the above judgment observed as follows: "This is
certainly a lapse on the part of the Officer, who has
the duty to arrange for collection of tax irrespective
of whether dealer is registered under the Act or not. In
fact, it is seen in several cases coming to this Court
that Officers do not ensure filing of returns and
payment of tax during pendency of application for
registration, or even thereafter, because tax liability
remains irrespective of registration".
2.
Attention is invited to Sec.20(1) of the Act. Going by
this provision every dealer liable to be registered
under the VAT Act, 2003 shall submit to the assessing
authority, returns before the appointed dates
accompanied by the documents prescribed under the
relative rules. Only registered dealers are allowed to
collect tax under Sec.30 of the Act. Registered dealers
whose total turnover in a year is below Rs.10 lakhs and
dealers who are eligible for exemption at the point of
sale by such dealer (eg:- units of Khadi & Village
Industries and Kudumbasree) can opt for collection of
tax in respect of the sale of taxable goods. However,
they are bound to exercise an option. Any dealer
overlooking these mandatory provisions would certainly
fall under Sec.67(1) (a) of the Act and be liable for
action under Sec.71 of the Act.
3.
Thus liability to pay tax remains irrespective of the
fact that registration has been granted or not.
Statutory position being so, a duty is cast upon the
assessing officers to ensure prompt filing of return and
remittance of tax due to the State exchequer in respect
of dealers whose application for registration is pending
/ rejected or turned down.
4.
Any officer who fails to implement the statutory
provisions for collection of tax due and enforcement of
filing of returns would invite exemplary disciplinary
action.
Commissioner
|
