https://www.taxtmi.com/caselaws?id=150622 Under section 11(3) of the Orissa Sales Tax Act, 1947, "tax due" was construed as the admitted tax payable on the basis of the dealer's return, and a return not accompanied by payment of that admitted tax was not a valid return. Penalty for default in filing a valid return could be levied before completion of assessment under section 12, because the penalty mechanism operated independently of final assessment. The provision also did not confine default penalty to Rs. 5 per day; it required application of the higher of the two prescribed rates, namely one-tenth per centum of the tax due or five rupees, for each day of default. en-us Wed, 16 Jan 1974 00:00:00 +0530 Mon, 20 May 2013 15:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150622 Under section 11(3) of the Orissa Sales Tax Act, 1947, "tax due" was construed as the admitted tax payable on the basis of the dealer's return, and a return not accompanied by payment of that admitted tax was not a valid return. Penalty for default in filing a valid return could be levied before completion of assessment under section 12, because the penalty mechanism operated independently of final assessment. The provision also did not confine default penalty to Rs. 5 per day; it required application of the higher of the two prescribed rates, namely one-tenth per centum of the tax due or five rupees, for each day of default. Case-Laws VAT and Sales Tax Wed, 16 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150622