1941 (9) TMI 8 - HC - VAT and Sales Tax

Summary

The petitioner was convicted for failing to submit a return under the Sales Tax Act but argued lack of knowledge of the rules. The court held that ignorance of the law is not an excuse and reduced the fine from Rs. 50 to Rs. 5 as the offence was technical and would not have occurred if a license was obtained. The excess fine paid will be refunded.