https://www.taxtmi.com/caselaws?id=154054 A penal provision can be invoked only when all its statutory ingredients are satisfied. The Karnataka High Court noted that section 29(g) penalised failure to submit the statement required by section 12-B(1), which applied to an assessee whose turnover crossed the prescribed threshold. Because there was no allegation or proof that the dealer fell within that category, mere non-filing of monthly returns under section 12 did not attract section 29(g). The conviction and sentence were therefore unsustainable, and the revision was allowed with refund of any fine paid. en-us Mon, 02 Jul 1984 00:00:00 +0530 Mon, 05 Aug 2013 17:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154054 A penal provision can be invoked only when all its statutory ingredients are satisfied. The Karnataka High Court noted that section 29(g) penalised failure to submit the statement required by section 12-B(1), which applied to an assessee whose turnover crossed the prescribed threshold. Because there was no allegation or proof that the dealer fell within that category, mere non-filing of monthly returns under section 12 did not attract section 29(g). The conviction and sentence were therefore unsustainable, and the revision was allowed with refund of any fine paid. Case-Laws VAT and Sales Tax Mon, 02 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154054