https://www.taxtmi.com/caselaws?id=152544 Where the governing rules permit payment by cheque, delivery of the cheque constitutes payment of admitted tax, and the payment is treated as made on tender rather than on encashment. If the cheque is dishonoured because of a mistake attributable to the department, the assessee cannot be penalised by treating the admitted tax as unpaid. In the absence of a clear finding that dishonour resulted from the assessee's fault, dismissal of the appeal for non-payment is not justified. The text accordingly states that a cheque tendered with the appeal is valid payment of admitted tax when dishonour arises from departmental error. en-us Tue, 01 Aug 1978 00:00:00 +0530 Sat, 06 Jul 2013 14:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152544 Where the governing rules permit payment by cheque, delivery of the cheque constitutes payment of admitted tax, and the payment is treated as made on tender rather than on encashment. If the cheque is dishonoured because of a mistake attributable to the department, the assessee cannot be penalised by treating the admitted tax as unpaid. In the absence of a clear finding that dishonour resulted from the assessee's fault, dismissal of the appeal for non-payment is not justified. The text accordingly states that a cheque tendered with the appeal is valid payment of admitted tax when dishonour arises from departmental error. Case-Laws VAT and Sales Tax Tue, 01 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152544