https://www.taxtmi.com/caselaws?id=150641 Rule 16(2) of the Central Sales Tax (Orissa) Rules was considered invalid to the extent it imposed penalty for non-payment of tax demanded under the Central Sales Tax Act. The Act enabled State sales tax authorities to assess, collect and enforce tax and penalty payable under it, but it did not expressly or by necessary implication authorise a separate penalty for default in payment of demanded tax. The rule-making power under the Act could not be used to create new penal liability beyond the parent statute. The penalty imposed under rule 16(2) was therefore beyond delegated authority and without jurisdiction. en-us Tue, 07 Aug 1973 00:00:00 +0530 Mon, 20 May 2013 16:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150641 Rule 16(2) of the Central Sales Tax (Orissa) Rules was considered invalid to the extent it imposed penalty for non-payment of tax demanded under the Central Sales Tax Act. The Act enabled State sales tax authorities to assess, collect and enforce tax and penalty payable under it, but it did not expressly or by necessary implication authorise a separate penalty for default in payment of demanded tax. The rule-making power under the Act could not be used to create new penal liability beyond the parent statute. The penalty imposed under rule 16(2) was therefore beyond delegated authority and without jurisdiction. Case-Laws VAT and Sales Tax Tue, 07 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150641