State Act

THE KARNATAKA SALES TAX ACT, 1957

13. Payment and Recovery of Tax.- 1[(1) The Tax 2[or any other amount due]2 under this Act shall be paid in such manner 3[in such instalments, subject to such conditions, on payment of such interest]3 and within such time, as may be prescribed.]1 1[Provided that 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.]1 1[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.]1 (2) 1[If default is made in making payment in accordance with sub-section (1),]1- (i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax 1[or any other amount due]1 under this Act; and 1[(ii) the person or persons liable to pay the tax 2[other than tax payable in advance for any year under sections 12 and 12B]2 or any other amount due under this Act shall pay a 3[interest]3 equal to 4[one and a quarter per cent]4 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)]1 1[Explanation 3[1]3.— For purposes of clause (ii), the 2[interest]2 payable for a part of a month shall be proportionately determined.]1 1[Explanation – II. – For the purpose of this sub-Section non-payment during any period during which recovery of any tax or other amount due under the Act is stayed by an order of any authority or Court in any appeal or other proceedings disputing such tax or amount, shall be deemed to be a ‘default’.]1 1[(2A) Notwithstanding anything contained in sub-section (2), 2[where the amount of 3[interest]3 does not exceed rupees five lakh the Commissioner and in other cases the State Government]2 may, subject to such conditions as may be prescribed, remit the whole or any part of the 3[interest]3 payable in respect of any period by any person or class of persons.]1 (3) Any tax assessed, or any other amount due under this Act from a dealer 1[or any other person]1 may without prejudice to any other mode of collection be recovered— (a) as if it were an arrear of land revenue, or 1[(aa) by attachment and sale or by sale without attachment of any property of such dealer or any other person by the assessing authority or the prescribed officer in accordance with such rules as may be prescribed;]1 1[(aaa) as if it were an arrear of excise revenue under the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in the case of a dealer engaged in the manufacture or sale of liquor including beer, spirit and alcohol; or]1 (b) 1[notwithstanding anything contained in 2[the Code of Criminal Procedure, 1973 (Central Act 2 of 1974)]2, on application to any Magistrate]1 by such Magistrate as if it were a fine imposed by him: 1[Provided that where a dealer or other person 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 the tax or other amount, no proceedings for recovery under this sub-section shall be taken or continued until the disposal of such appeal or application for revision.]1 1[(4) 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 (b) of sub-section (3).]1