V. K. SINGHAL, J. ( 1 ) THE petitioner has been subjected to penalty under Section 13 (2) of the Karnataka Sales Tax act, 1957 in respect of the late payment of monthly tax. Under the scheme of the Karnataka sales Tax Act, monthly tax is to be paid in advance within 20 days after the close of the preceding month to which it relates on the basis of the turnover particulars shown in the statement. The amount so shown have been considered to be the amount due under Section 13 (2) of the Act. ( 2 ) SUB-SECTION (2) of Section 12-B provides that if default is committed in the payment of tax in accordance with Sub-section (1) beyond ten days, after the expiry of the period specified in that sub-Section, the dealer shall pay by way of penalty, a sum equal to penalties specified under clause (ii) of Sub-section (2) of Section 13 during the period in which such default is continued. Section 13 provides for recovery of tax and penalty. It is provided that the tax or any other amount due under this Act shall be paid in such manner and in such instalments subject to such conditions on payment of such interest and within such time as may be prescribed. In the case of defaulter it is provided that a penalty equal to 2 per cent of the amount of tax or any other amount due remaining unpaid for each month for the first three months after the expiry of time prescribed under Sub-section (1) is to be levied. ( 3 ) ARGUMENT of the learned counsel for the petitioner is that the penalty could be charged if there is a delay beyond 10 days after the expiry of period as specified in Sub-section (1) of Section 12-B. The submission of the learned counsel for the respondent is that in respect of the delay, from the expiry of 20 days the penalty is to be levied under Section 13 (2) of the Act. ( 4 ) I have considered over the matter. Section 12-B (1) has prescribed the time for making the payment of tax in advance which is 20 days after the close of preceding month. ( 4 ) I have considered over the matter. Section 12-B (1) has prescribed the time for making the payment of tax in advance which is 20 days after the close of preceding month. If the payment is not made within the aforesaid period provisional assessment can be made Under Sub-section (3) of Section 12-B. But for levy of penalty specific provision exists under Section 12-B (2) which provides that if default is committed in the payment of tax in accordance with Sub-section (1) beyond ten days, after the expiry of the period specified in that sub-section, the dealer shall pay by way of penalty a sum equal to the penalty specified under Clause (ii) of Sub-section (2) of section 13 during the period in which such default is continued. Section 13 (1) refers to payment and recovery of tax and other amounts due and is a general provision for levy of penalty. In order to reconcile the two provisions it could be considered that in respect of monthly payment of tax the provision of Section 12-B alone would be applicable and, therefore, the penalty under sub-section (2) of Section 12-B by invoking Section 13 (2) (ii) could be imposed if there is a delay beyond ten days after the expiry of 20 days. The provisions contained in Section 12-B are special provisions while the provisions of Section 13 are general provisions which refer to the tax or any other amount due which could be fee, interest, penalty, etc. Though the quantification of penalty amount in both the cases is provided under Sub-section (ii) of Section 13 but for considering the penalty the provisions of Section 12-B alone have to be seen. It was observed by the apex Court in the case of Commissioner of Income-tax, West Bengal I v. Vegetable Products ltd. [1973] 88 ITR 192 that : "if the court finds that the language of a taxing provision is ambiguous or capable of more meanings than one, then the court has to adopt that interpretation which favours the assessee, more particularly so where the provision relates to the imposition of a penalty". ( 5 ) IN these circumstances, the writ petition is allowed and the assessing authority is directed to re-compute the interest in respect of the delay beyond 10 days after the expiry of 20 days as provided Under Sub-section (2) of Section 12-B of the Act.