https://www.taxtmi.com/caselaws?id=152769 Penalty under section 23(3) of the Kerala General Sales Tax Act was treated as an independent statutory liability arising automatically when assessed tax was not paid within time. Final assessment adjustments under rule 20 did not extinguish that liability, which operated with rule 31 and did not depend on mens rea, wilful default, prior notice, or an opportunity of hearing. An interim stay only restrained recovery and did not stop accrual of the penalty. The penalty demand was therefore held valid and enforceable. en-us Mon, 28 Jan 1980 00:00:00 +0530 Wed, 10 Jul 2013 17:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152769 Penalty under section 23(3) of the Kerala General Sales Tax Act was treated as an independent statutory liability arising automatically when assessed tax was not paid within time. Final assessment adjustments under rule 20 did not extinguish that liability, which operated with rule 31 and did not depend on mens rea, wilful default, prior notice, or an opportunity of hearing. An interim stay only restrained recovery and did not stop accrual of the penalty. The penalty demand was therefore held valid and enforceable. Case-Laws VAT and Sales Tax Mon, 28 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152769