1985 (2) TMI 246

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..... al Sales Tax Act, 1959 (hereinafter referred to as the Act). In each of these cases the assessee has submitted the returns belatedly for the year 1980-81 and the assessing officer has chosen to levy penalty under section 12(5)(ii) not for the actual period of delay but levied the penalty taking into account the expression "for the month or part thereof" occurring in section 12(5)(ii) of the Act. A .....

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..... rs Ltd. v. Commercial Tax Officer [1985] 59 STC 52) and batch and this Court held that notwithstanding the use of the said expression in section 24(3) penalty could be levied by the authorities only on the basis of the actual number of days of delay. That decision rendered in connection with section 24(3) squarely applies to the facts of this case which involves the interpretation of the same word .....

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