https://www.taxtmi.com/caselaws?id=149939 Penalty for delayed or non-submission of returns under the Central Sales Tax Act, 1956 could not be imposed by importing penalty provisions from the Bengal Finance (Sales Tax) Act, 1941 through section 9(2). The Court held that section 9(2) authorises use of State machinery only for assessment, collection and enforcement of Central sales tax, and does not create a fresh substantive liability to penalty. As the Central Act did not expressly provide a penalty for this default, and sections 10 and 10A did not cover delayed filing, the penalty order was beyond statutory authority and was quashed. en-us Tue, 02 Mar 1971 00:00:00 +0530 Mon, 06 May 2013 15:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149939 Penalty for delayed or non-submission of returns under the Central Sales Tax Act, 1956 could not be imposed by importing penalty provisions from the Bengal Finance (Sales Tax) Act, 1941 through section 9(2). The Court held that section 9(2) authorises use of State machinery only for assessment, collection and enforcement of Central sales tax, and does not create a fresh substantive liability to penalty. As the Central Act did not expressly provide a penalty for this default, and sections 10 and 10A did not cover delayed filing, the penalty order was beyond statutory authority and was quashed. Case-Laws VAT and Sales Tax Tue, 02 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149939