https://www.taxtmi.com/caselaws?id=152947 Penalty under section 13(2) of the Karnataka Sales Tax Act could not be sustained where the assessee had been permitted to repay refunded tax in instalments and had complied with that order. The liability to penalty arose only on actual neglect to pay tax when due, and timely payment of each instalment meant there was no default attracting penalty. The Government circular, issued through the Commissioner, also indicated that no penalty was intended for arrears due before 1 September 1976, and subordinate officers were bound to follow such instructions under section 3-A. The penalty demand was therefore quashed. en-us Fri, 13 Feb 1981 00:00:00 +0530 Sat, 13 Jul 2013 13:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152947 Penalty under section 13(2) of the Karnataka Sales Tax Act could not be sustained where the assessee had been permitted to repay refunded tax in instalments and had complied with that order. The liability to penalty arose only on actual neglect to pay tax when due, and timely payment of each instalment meant there was no default attracting penalty. The Government circular, issued through the Commissioner, also indicated that no penalty was intended for arrears due before 1 September 1976, and subordinate officers were bound to follow such instructions under section 3-A. The penalty demand was therefore quashed. Case-Laws VAT and Sales Tax Fri, 13 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152947