https://www.taxtmi.com/caselaws?id=153894 Penalty was exigible where a quarterly return showing nil taxable turnover was filed on time, but the assessee omitted taxable turnover on which tax was admittedly payable and failed to discharge the admitted tax liability. The return was treated as ineffective once the admitted tax remained unpaid, so the statutory condition precedent for penalty was satisfied. The Tribunal could consider the assessee's explanation on contumacy and, where appropriate, grant relief, but the basic liability to penalty remained established on the admitted facts. en-us Tue, 23 Mar 1982 00:00:00 +0530 Thu, 01 Aug 2013 14:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153894 Penalty was exigible where a quarterly return showing nil taxable turnover was filed on time, but the assessee omitted taxable turnover on which tax was admittedly payable and failed to discharge the admitted tax liability. The return was treated as ineffective once the admitted tax remained unpaid, so the statutory condition precedent for penalty was satisfied. The Tribunal could consider the assessee's explanation on contumacy and, where appropriate, grant relief, but the basic liability to penalty remained established on the admitted facts. Case-Laws VAT and Sales Tax Tue, 23 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153894