https://www.taxtmi.com/caselaws?id=153262 Penalty for delayed tax payment is not automatic and applies only where the default is without reasonable cause. The governing test is whether the dealer acted deliberately in defiance of the law, in conscious disregard of the obligation, or with contumacious or dishonest conduct, reflecting the quasi-criminal nature of the proceedings. The department bears the initial burden to show a prima facie default without reasonable cause, after which the assessee may establish reasonable cause on a balance of probabilities. On the stated facts, a bona fide but mistaken belief that earlier permission continued was treated as reasonable cause, so penalty was not leviable. en-us Tue, 08 Dec 1981 00:00:00 +0530 Sat, 20 Jul 2013 15:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153262 Penalty for delayed tax payment is not automatic and applies only where the default is without reasonable cause. The governing test is whether the dealer acted deliberately in defiance of the law, in conscious disregard of the obligation, or with contumacious or dishonest conduct, reflecting the quasi-criminal nature of the proceedings. The department bears the initial burden to show a prima facie default without reasonable cause, after which the assessee may establish reasonable cause on a balance of probabilities. On the stated facts, a bona fide but mistaken belief that earlier permission continued was treated as reasonable cause, so penalty was not leviable. Case-Laws VAT and Sales Tax Tue, 08 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153262