https://www.taxtmi.com/caselaws?id=153280 A return under the Orissa Sales Tax Act had to be accompanied by payment of the admitted tax, and a cheque that is dishonoured on presentation does not count as a valid return for the purpose of section 11(3). The dealer remained responsible for ensuring funds were available when the cheque was issued and presented within its validity period. The text states that the Tribunal erred in requiring separate proof of absence of funds at the time of issue and in applying discretionary penalty principles from a different context; the statutory consequence followed from dishonour itself. en-us Thu, 10 Sep 1981 00:00:00 +0530 Sat, 20 Jul 2013 17:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153280 A return under the Orissa Sales Tax Act had to be accompanied by payment of the admitted tax, and a cheque that is dishonoured on presentation does not count as a valid return for the purpose of section 11(3). The dealer remained responsible for ensuring funds were available when the cheque was issued and presented within its validity period. The text states that the Tribunal erred in requiring separate proof of absence of funds at the time of issue and in applying discretionary penalty principles from a different context; the statutory consequence followed from dishonour itself. Case-Laws VAT and Sales Tax Thu, 10 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153280