https://www.taxtmi.com/caselaws?id=127108 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. en-us Thu, 05 Nov 1942 00:00:00 +0630 Tue, 26 Feb 2013 13:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127108 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. Case-Laws VAT and Sales Tax Thu, 05 Nov 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=127108