https://www.taxtmi.com/caselaws?id=103983 Penalty under section 10 of the Uttar Pradesh Taxation and Land Revenue Laws Act, 1975 could not be imposed merely because a luxury tax return was not filed on time, since that provision covered non-payment of sums payable and specified information defaults, not non-filing of the return itself; the proper course was best-judgment assessment under the rules. The impugned demand notices and orders were also unsustainable because they did not clearly state whether the amount sought was tax, penalty or fine, or identify the legal basis of the demand. They were quashed and the matter remitted for fresh adjudication after hearing the assessee. en-us Mon, 27 Nov 1995 00:00:00 +0530 Thu, 05 Sep 2013 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103983 Penalty under section 10 of the Uttar Pradesh Taxation and Land Revenue Laws Act, 1975 could not be imposed merely because a luxury tax return was not filed on time, since that provision covered non-payment of sums payable and specified information defaults, not non-filing of the return itself; the proper course was best-judgment assessment under the rules. The impugned demand notices and orders were also unsustainable because they did not clearly state whether the amount sought was tax, penalty or fine, or identify the legal basis of the demand. They were quashed and the matter remitted for fresh adjudication after hearing the assessee. Case-Laws VAT and Sales Tax Mon, 27 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103983