https://www.taxtmi.com/caselaws?id=139053 A penalty imposed under section 13(5) of the Orissa Sales Tax Act was judged by the facts and law existing when the penalty order was made. Because an assessment order was then in force, the penalty was not without jurisdiction, and the later setting aside or remand of that assessment did not automatically nullify the levy. The statute in force at the time contained no provision cancelling an already imposed penalty on that basis, and a later amendment creating such a right did not apply retrospectively. The challenge to the certificate proceeding therefore failed, and the penalty was treated as valid. en-us Mon, 27 Apr 1964 00:00:00 +0530 Wed, 17 Apr 2013 18:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=139053 A penalty imposed under section 13(5) of the Orissa Sales Tax Act was judged by the facts and law existing when the penalty order was made. Because an assessment order was then in force, the penalty was not without jurisdiction, and the later setting aside or remand of that assessment did not automatically nullify the levy. The statute in force at the time contained no provision cancelling an already imposed penalty on that basis, and a later amendment creating such a right did not apply retrospectively. The challenge to the certificate proceeding therefore failed, and the penalty was treated as valid. Case-Laws VAT and Sales Tax Mon, 27 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=139053