https://www.taxtmi.com/caselaws?id=153111 A dishonoured cheque tendered with a sales tax return amounted to non-payment of tax under section 10(3) of the Bengal Finance (Sales Tax) Act, 1941, because the tax was not in fact paid in the prescribed manner. The default was treated as a failure to pay tax, not merely a defect in filing the return or in accompanying it with the prescribed receipt. Section 11(1) applied to return-filing defaults, while section 11(3a), inserted later, separately governed defaults in payment of tax. Penalty was therefore correctly imposed under section 11(3a) against the assessee. en-us Tue, 25 Nov 1980 00:00:00 +0530 Wed, 17 Jul 2013 16:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153111 A dishonoured cheque tendered with a sales tax return amounted to non-payment of tax under section 10(3) of the Bengal Finance (Sales Tax) Act, 1941, because the tax was not in fact paid in the prescribed manner. The default was treated as a failure to pay tax, not merely a defect in filing the return or in accompanying it with the prescribed receipt. Section 11(1) applied to return-filing defaults, while section 11(3a), inserted later, separately governed defaults in payment of tax. Penalty was therefore correctly imposed under section 11(3a) against the assessee. Case-Laws VAT and Sales Tax Tue, 25 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153111