Section 8 in Karnataka Tax on Entry of Goods Act, 1979
8. Payment and [recovery of tax, penalties, interest and other amounts] [Inserted by Act 28 of 1985 w.e.f. 10.9.1985.].
- [(1) Every registered dealer shall furnish returns to the assessing authority or prescribed authority, and the tax payable or any penalty or interest due shall be paid in such manner as may be prescribed, within the period specified and on an application by a dealer, the Government or Commissioner may permit, subject to such conditions as may be specified or prescribed, payment of tax or any other amount payable, in such installments and at such intervals as may be prescribed] [Substituted by Act 14 of 2014 w.e.f..1.04.2014.][Provided further that the specified class of dealers as may be notified by the Commissioner shall pay the tax or any other amount due under this Act, by electronic remittance through internet in the manner specified in the said notification.] [Inserted by Act 5 of 2010 w.e.f. 1.4.2010.](1A)[ Where the amount paid falls short of the aggregate of the tax or any other amount due and interest payable, the amount so paid shall first be adjusted towards interest payable and the balance, if any, shall be adjusted towards the tax or any other amount due.(1B)A registered dealer, furnishing a revised return in accordance with this Act which shows a greater amount of tax to be due than was paid or payable in accordance with the original return, shall pay with that revised return the tax so payable in such manner as may be prescribed] [Inserted by Act 14 of 2014 w.e.f. 01.04.2014.](2)If default is made in making payment in accordance with sub-section (1),-(i)the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the property of the person or persons liable to pay tax under this Act;(ii)[ the person or persons liable to pay the tax or any other amount due under this Act shall pay [interest] [Substituted by Act 5 of 2000 w.e.f. 1.4.2000] equal to [one and a quarter percent] [Substituted by Act 11 of 2005 w.e.f. 1.4.2005] of the amount of tax or any other amount due remaining unpaid for each month after the expiry of the time specified under sub-section (1).][Explanation I] [Renumbered by Act 11 of 2005 w.e.f. 1.4.2005]. - For the purposes of clause (ii) the [interest] [Substituted by Act 5 of 2001 w.e.f. 1.4.2001] payable for a part of a month shall be proportionately determined.[Explanation II. - For the purpose of this sub-section, non-payment during any period during which recovery of any amount due under the Act is stayed by an order of any authority or Court in any appeal or other proceedings disputing such amount, shall be deemed to be a 'default, unless such appeal or other proceeding is allowed by such Authority] [Inserted by Act 11 of 2005 w.e.f. 1.10.1980](3)Notwithstanding anything contained in sub-section (2), [where the amount of [interest] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] does not exceed rupees five lakh, the Commissioner and in any other case, the State Government] may subject to such conditions as may be prescribed remit the whole or any part of the [interest] [Substituted by Act 5 of 2001 w.e.f. 1.4.2001] payable in respect of any period by any person or class of persons.(4)Any tax assessed, or any other amount due under this Act from a [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer may without prejudice to any other mode of collection be recovered,-(a)as if it were an arrear of land revenue, or(b)by attachment and sale or by sale without attachment of any property of such dealer or any other person by the prescribed officer in accordance with such rules as may be prescribed;(c)notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), on application to any Magistrate, by such Magistrate, as if it were a fine imposed by him:Provided that where a [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer who has appealed or applied for revision of any order made under this Act and has complied with an order made by the appellate or the revising authority in regard to the payment of tax or other amount no proceedings for recovery under this sub-section shall be made or continued until the disposal of such appeal or application for revision.(5)[ The High Court may, either suo motu or on an application by the Commissioner or any person aggrieved by the order, revise any order made by a Magistrate under clause (c) of sub- section (4)] [Inserted by Act 14 of 2014 w.e.f. 1.04.2014.]
