https://www.taxtmi.com/caselaws?id=151148 Composition of an offence for failure to maintain true and correct accounts under sections 40, 45(2)(d) and 46 of the Tamil Nadu General Sales Tax Act does not bar a separate penalty under section 12(3) for filing incomplete, incorrect, or wilfully omitted returns. The two liabilities operate in different fields because each arises from an independent statutory default. No principle of double penalty applies where the compounding fee and the penalty relate to distinct contraventions. The Tribunal was therefore wrong in treating the earlier collection of compounding fee as a bar to penalty, and the penalty was restored. en-us Thu, 22 Apr 1976 00:00:00 +0530 Fri, 31 May 2013 16:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151148 Composition of an offence for failure to maintain true and correct accounts under sections 40, 45(2)(d) and 46 of the Tamil Nadu General Sales Tax Act does not bar a separate penalty under section 12(3) for filing incomplete, incorrect, or wilfully omitted returns. The two liabilities operate in different fields because each arises from an independent statutory default. No principle of double penalty applies where the compounding fee and the penalty relate to distinct contraventions. The Tribunal was therefore wrong in treating the earlier collection of compounding fee as a bar to penalty, and the penalty was restored. Case-Laws VAT and Sales Tax Thu, 22 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151148