1973 (7) TMI 71 - HC - VAT and Sales Tax

Summary

The High Court of Mysore allowed the writ petition challenging the imposition of a penalty under the Mysore Sales Tax Act, 1957. The court held that the penalty cannot be imposed merely for default in payment without evidence of deliberate defiance of the law or contumacious conduct. The court quashed the penalty order and reserved the right for the tax authority to proceed lawfully.