https://www.taxtmi.com/caselaws?id=152559 Penalty under a fiscal statute must be confined to the express scope of the charging provision. The Bombay HC noted that section 36(2)(c) of the Bombay Sales Tax Act, 1959, as it then stood, applied only where tax was assessed under section 33, while assessment and reassessment were separate processes under different provisions. The later explanation to section 36(2) could not broaden the main provision, particularly for a period partly before its operative date. Applying strict construction of penal and fiscal provisions and declining to supply a casus omissus, the court held that penalty was not leviable in reassessment proceedings under section 35. en-us Thu, 14 Dec 1978 00:00:00 +0530 Sat, 06 Jul 2013 15:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152559 Penalty under a fiscal statute must be confined to the express scope of the charging provision. The Bombay HC noted that section 36(2)(c) of the Bombay Sales Tax Act, 1959, as it then stood, applied only where tax was assessed under section 33, while assessment and reassessment were separate processes under different provisions. The later explanation to section 36(2) could not broaden the main provision, particularly for a period partly before its operative date. Applying strict construction of penal and fiscal provisions and declining to supply a casus omissus, the court held that penalty was not leviable in reassessment proceedings under section 35. Case-Laws VAT and Sales Tax Thu, 14 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152559