https://www.taxtmi.com/caselaws?id=150987 A validating statute must expressly cover penalties if recovery of a sales tax penalty is to be sustained. The Karnataka validating provision of 1972 referred broadly to assessment, levy, collection, notices, orders and recoveries connected with tax, but did not specifically validate penalties under section 13(2) of the Karnataka Sales Tax Act. On that reading, penalty recovery could not be enforced where the tax liability itself was not in dispute but the penalty was not expressly validated. The penalty under section 13(2) therefore remained unrecoverable. en-us Thu, 27 Mar 1975 00:00:00 +0530 Mon, 27 May 2013 11:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150987 A validating statute must expressly cover penalties if recovery of a sales tax penalty is to be sustained. The Karnataka validating provision of 1972 referred broadly to assessment, levy, collection, notices, orders and recoveries connected with tax, but did not specifically validate penalties under section 13(2) of the Karnataka Sales Tax Act. On that reading, penalty recovery could not be enforced where the tax liability itself was not in dispute but the penalty was not expressly validated. The penalty under section 13(2) therefore remained unrecoverable. Case-Laws VAT and Sales Tax Thu, 27 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150987