https://www.taxtmi.com/caselaws?id=128715 Penalty under section 13 of the Mysore Sales Tax Act could arise only on default in payment within the time lawfully prescribed. Rule 18, read with its second proviso, required the dealer to pay the admitted tax with the return or, if not, to receive a Form 6 notice specifying the time for payment. In the absence of service of that prescribed notice, the dealer could not be treated as a defaulter merely because the tax was unpaid with the return. Penalty therefore could not accrue before expiry of the time stated in the notice, and the penalty demand was quashed. en-us Tue, 24 Jul 1962 00:00:00 +0530 Wed, 10 Apr 2013 14:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128715 Penalty under section 13 of the Mysore Sales Tax Act could arise only on default in payment within the time lawfully prescribed. Rule 18, read with its second proviso, required the dealer to pay the admitted tax with the return or, if not, to receive a Form 6 notice specifying the time for payment. In the absence of service of that prescribed notice, the dealer could not be treated as a defaulter merely because the tax was unpaid with the return. Penalty therefore could not accrue before expiry of the time stated in the notice, and the penalty demand was quashed. Case-Laws VAT and Sales Tax Tue, 24 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128715