Anticipatory daily penalty under sales tax law was struck down because the statute did not permit prospective punishment.

Section 15 of the Madras General Sales Tax Act did not authorise a magistrate to impose a fine prospectively before a tax default or offence had actually occurred. The Court held that, although a daily amount could be calculated by reference to an already completed default, the statute did not permit anticipatory punishment from a future date fixed for payment. The additional daily penalty was therefore without authority and was set aside, while the conviction and remaining sentence were left undisturbed.

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Issues: Whether Section 15 of the Madras General Sales Tax Act authorises the imposition of a daily fine in anticipation of a default or offence being committed.

Analysis: The petitioner had been convicted for failure to pay tax within the time allowed, and the Magistrate imposed both a fine and an additional daily amount from the date fixed for payment. The Court held that the section did not confer power to impose a fine in anticipation of an offence, even though a daily penalty could be calculated with reference to a completed offence or default.

Conclusion: The additional daily fine was without authority and was set aside.

Final Conclusion: The petition succeeded to the extent that the anticipatory daily penalty was annulled, while the conviction and the remaining sentence were not disturbed.

Ratio Decidendi: A taxing or penal provision does not authorise a magistrate to impose a fine prospectively before the offence or default has actually occurred unless the statute clearly permits such anticipatory punishment.

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