https://www.taxtmi.com/caselaws?id=150341 Penalty under section 15-A of the U.P. Sales Tax Act cannot be imposed for mere non-payment of admitted tax payable before assessment, because filing a return and depositing admitted tax are distinct obligations. Clause (a) applies only to failure to furnish a return or furnishing it in the prescribed manner, while clause (c) applies only to non-payment of tax assessed under section 7(2) or 7(3). Where no assessment order has been passed and the amount remains voluntarily payable, the default may attract provisional assessment or prosecution, but not penalty under section 15-A. en-us Mon, 26 Mar 1973 00:00:00 +0530 Mon, 13 May 2013 14:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150341 Penalty under section 15-A of the U.P. Sales Tax Act cannot be imposed for mere non-payment of admitted tax payable before assessment, because filing a return and depositing admitted tax are distinct obligations. Clause (a) applies only to failure to furnish a return or furnishing it in the prescribed manner, while clause (c) applies only to non-payment of tax assessed under section 7(2) or 7(3). Where no assessment order has been passed and the amount remains voluntarily payable, the default may attract provisional assessment or prosecution, but not penalty under section 15-A. Case-Laws VAT and Sales Tax Mon, 26 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150341