https://www.taxtmi.com/caselaws?id=154240 For the presumption under the penalty explanation to section 36(2)(c) of the Bombay Sales Tax Act, 1959, the phrase "the total amount of tax paid" includes tax paid after the return is filed but before the assessment, reassessment, appellate, or revisional order is made. The provision operates only as a rebuttable presumption where tax paid is below eighty per cent of tax assessed or reassessed, and its language must be read plainly without adding a further time restriction. Payment made before assessment therefore counts for the statutory comparison, although concealment may still be proved independently of the presumption. en-us Wed, 05 Dec 1984 00:00:00 +0530 Wed, 14 Aug 2013 15:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154240 For the presumption under the penalty explanation to section 36(2)(c) of the Bombay Sales Tax Act, 1959, the phrase "the total amount of tax paid" includes tax paid after the return is filed but before the assessment, reassessment, appellate, or revisional order is made. The provision operates only as a rebuttable presumption where tax paid is below eighty per cent of tax assessed or reassessed, and its language must be read plainly without adding a further time restriction. Payment made before assessment therefore counts for the statutory comparison, although concealment may still be proved independently of the presumption. Case-Laws VAT and Sales Tax Wed, 05 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154240