https://www.taxtmi.com/caselaws?id=153295 Section 24(3) of the Tamil Nadu General Sales Tax Act was upheld as valid because the penalty for delayed payment of assessed tax arises automatically on default and is fixed by statute, leaving no discretion to the assessing authority. As the levy is mandatory rather than adjudicatory, the absence of a prior opportunity of hearing does not invalidate the provision. The court distinguished discretionary penalty regimes under the Income-tax Act, noting that such comparison does not apply where the statutory penalty is automatic. The assessee's constitutional and procedural challenge therefore failed, and no relief was granted on this ground. en-us Thu, 10 Dec 1981 00:00:00 +0530 Sat, 20 Jul 2013 18:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153295 Section 24(3) of the Tamil Nadu General Sales Tax Act was upheld as valid because the penalty for delayed payment of assessed tax arises automatically on default and is fixed by statute, leaving no discretion to the assessing authority. As the levy is mandatory rather than adjudicatory, the absence of a prior opportunity of hearing does not invalidate the provision. The court distinguished discretionary penalty regimes under the Income-tax Act, noting that such comparison does not apply where the statutory penalty is automatic. The assessee's constitutional and procedural challenge therefore failed, and no relief was granted on this ground. Case-Laws VAT and Sales Tax Thu, 10 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153295