https://www.taxtmi.com/caselaws?id=102627 Rebate under section 15 of the Bihar Sales Tax Act, 1959 was available where tax was paid on time and the quarterly returns were filed only slightly late. The Court read the rebate provision liberally, holding that it was meant to encourage prompt payment rather than to defeat relief for a trivial procedural delay. Because the Act did not prescribe any special procedure or formal order for extension of time under section 14(3), the short delay in filing could be treated as impliedly condoned when the returns were accepted and acted upon. The assessee was therefore entitled to the rebate. en-us Fri, 04 Dec 1987 00:00:00 +0530 Wed, 11 Sep 2013 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102627 Rebate under section 15 of the Bihar Sales Tax Act, 1959 was available where tax was paid on time and the quarterly returns were filed only slightly late. The Court read the rebate provision liberally, holding that it was meant to encourage prompt payment rather than to defeat relief for a trivial procedural delay. Because the Act did not prescribe any special procedure or formal order for extension of time under section 14(3), the short delay in filing could be treated as impliedly condoned when the returns were accepted and acted upon. The assessee was therefore entitled to the rebate. Case-Laws VAT and Sales Tax Fri, 04 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102627