https://www.taxtmi.com/caselaws?id=150362 Under the Mysore Sales Tax Act, 1957, an assessee is not treated as a defaulter merely because admitted tax is omitted from the return if payment is made within the time specified in the statutory notice in form 3. Penalty under section 13(2) arises only on default in making payment in the manner and within the time prescribed by section 13(1). The commentary also notes that rule 21(4b), to the extent it authorised penalty from the day after the return due date, was inconsistent with the Act because subordinate legislation cannot enlarge penal liability beyond the parent statute. en-us Tue, 12 Jun 1973 00:00:00 +0530 Mon, 13 May 2013 16:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150362 Under the Mysore Sales Tax Act, 1957, an assessee is not treated as a defaulter merely because admitted tax is omitted from the return if payment is made within the time specified in the statutory notice in form 3. Penalty under section 13(2) arises only on default in making payment in the manner and within the time prescribed by section 13(1). The commentary also notes that rule 21(4b), to the extent it authorised penalty from the day after the return due date, was inconsistent with the Act because subordinate legislation cannot enlarge penal liability beyond the parent statute. Case-Laws VAT and Sales Tax Tue, 12 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150362