Penalty u/s 76 and 78 - the assessee cannot be penalised for non receipt of the tax from Rajasthan...

Penalty u/s 76 and 78 - the assessee cannot be penalised for non receipt of the tax from Rajasthan Housing Board. He has also not received tax and paid the same with interest, therefore, if penalty is imposed, he would have no other option but to close its business - no penalty - HC .....

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