1997 (8) TMI 462

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..... validity of the penalty levied under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959, came to the conclusion that there is no question of levying penalty even before the liability is finally assessed under an assessment order and demand has been made and the time for payment has expired. The learned Judge was considering the levy of penalty for the assessment year 1986-87 on the groun .....

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..... under this sub-section shall become due without any notice of demand to the dealer on the date of receipt of the return or on the last due date as prescribed, whichever is later. If this amendment had been taken note of, it may be that the learned Judge would not have come to the conclusion that the levy of penalty under section 24(3) is illegal. Unfortunately, the said provision of law was not .....

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