https://www.taxtmi.com/caselaws?id=68889 Penalty for excess collection of tax under section 22(2) of the Tamil Nadu General Sales Tax Act was treated as a discretionary, quasi-criminal measure, not an automatic consequence of every contravention. The dealer's new business status, mistaken understanding of the applicable rate, payment of the excess tax through monthly returns, and later adjustment by credit note supported a bona fide explanation. On those facts, the breach was not shown to be deliberate, dishonest, or attended by conscious disregard or culpable negligence, so the sustained penalty was set aside. en-us Fri, 16 Jul 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68889 Penalty for excess collection of tax under section 22(2) of the Tamil Nadu General Sales Tax Act was treated as a discretionary, quasi-criminal measure, not an automatic consequence of every contravention. The dealer's new business status, mistaken understanding of the applicable rate, payment of the excess tax through monthly returns, and later adjustment by credit note supported a bona fide explanation. On those facts, the breach was not shown to be deliberate, dishonest, or attended by conscious disregard or culpable negligence, so the sustained penalty was set aside. Case-Laws Income Tax Fri, 16 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68889