https://www.taxtmi.com/caselaws?id=154018 Section 3(2) of the Tamil Nadu Sales Tax (Surcharge) Act, 1971 incorporates the Tamil Nadu General Sales Tax Act, 1959 only to the extent necessary for levy and collection of surcharge under section 3(1), and not for the entire principal Act. Because section 22 is a penal provision, it could not be extended by implication to impose penalty for collection of surcharge in the absence of clear legislative language. Penalty under section 22 was therefore not leviable, and the State's revision failed. en-us Thu, 15 Oct 1981 00:00:00 +0530 Fri, 02 Aug 2013 19:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154018 Section 3(2) of the Tamil Nadu Sales Tax (Surcharge) Act, 1971 incorporates the Tamil Nadu General Sales Tax Act, 1959 only to the extent necessary for levy and collection of surcharge under section 3(1), and not for the entire principal Act. Because section 22 is a penal provision, it could not be extended by implication to impose penalty for collection of surcharge in the absence of clear legislative language. Penalty under section 22 was therefore not leviable, and the State's revision failed. Case-Laws VAT and Sales Tax Thu, 15 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154018