https://www.taxtmi.com/caselaws?id=136042 Penal interest under section 24(3) of the Madras General Sales Tax Act, 1959 could not be imposed on sales tax arrears that had accrued under the repealed 1939 Act, because that earlier law contained no such penalty. Section 61 of the 1959 Act saved past operations of the repealed Act and allowed recovery of existing arrears as if they had arisen under the new Act, but only for recovery purposes. The court reasoned that penal interest was a fresh liability, not a mere recovery mechanism, and the saving clause did not clearly authorise retrospective imposition. The levy on the pre-existing arrear was therefore invalid. en-us Wed, 21 Oct 1964 00:00:00 +0530 Wed, 17 Apr 2013 15:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=136042 Penal interest under section 24(3) of the Madras General Sales Tax Act, 1959 could not be imposed on sales tax arrears that had accrued under the repealed 1939 Act, because that earlier law contained no such penalty. Section 61 of the 1959 Act saved past operations of the repealed Act and allowed recovery of existing arrears as if they had arisen under the new Act, but only for recovery purposes. The court reasoned that penal interest was a fresh liability, not a mere recovery mechanism, and the saving clause did not clearly authorise retrospective imposition. The levy on the pre-existing arrear was therefore invalid. Case-Laws VAT and Sales Tax Wed, 21 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=136042