1992 (3) TMI 339

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..... d in the circumstances of the case, the Board of Revenue was justified in holding that penalty cannot be imposed under section 16(1)(b) of the Rajasthan Sales Tax Act, although tax was not deposited within the prescribed period?" The period in dispute in this case is July 11, 1964 to June 30, 1965. In the course of assessment proceedings, the assessing authority found that the additional tax has .....

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..... ssee under section 7(2), no tax can be said to be due within the meaning of section 16(1)(b) of the Act and accordingly, it was held that no penalty can be levied under section 16(1)(b) of the Act. The matter was considered by this Court in C.T.O. v. Karamchand Thadaram [1991] 83 STC 374 wherein, it was held that if the dealer fails to deposit tax at the intervals specified in the notification t .....

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