https://www.taxtmi.com/caselaws?id=127395 Penalty under section 13(5) of the Bihar Sales Tax Act was not invalid merely because it was applied to the later period arising from the same continuing default; the assessing authority could proceed on that basis. However, the penalty failed because the statutory condition of a reasonable opportunity of being heard was not satisfied. The notices did not clearly inform the dealer that penalty under section 13(5) would be imposed, and the Form XV notice was not served as required by the rules. Since the notice requirement was jurisdictional, non-compliance made the penalty unsustainable. en-us Tue, 01 Feb 1955 00:00:00 +0530 Fri, 08 Mar 2013 13:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127395 Penalty under section 13(5) of the Bihar Sales Tax Act was not invalid merely because it was applied to the later period arising from the same continuing default; the assessing authority could proceed on that basis. However, the penalty failed because the statutory condition of a reasonable opportunity of being heard was not satisfied. The notices did not clearly inform the dealer that penalty under section 13(5) would be imposed, and the Form XV notice was not served as required by the rules. Since the notice requirement was jurisdictional, non-compliance made the penalty unsustainable. Case-Laws VAT and Sales Tax Tue, 01 Feb 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127395