https://www.taxtmi.com/caselaws?id=155175 Section 11 of the Bengal Finance (Sales Tax) Act, 1941 was construed to permit penalty for late filing and late payment even where assessment was made on the basis of returns and not by best judgment. The Court treated the penalty limb as an independent consequence of default without reasonable cause, supported by the notice and hearing safeguards in the rules. It also held that, because sales tax liability was annual in nature, a consolidated penalty could validly cover multiple quarterly defaults if the statutory ceiling was not exceeded. The reference was answered in favour of Revenue on both issues. en-us Thu, 20 Mar 1986 00:00:00 +0530 Sat, 31 Aug 2013 18:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155175 Section 11 of the Bengal Finance (Sales Tax) Act, 1941 was construed to permit penalty for late filing and late payment even where assessment was made on the basis of returns and not by best judgment. The Court treated the penalty limb as an independent consequence of default without reasonable cause, supported by the notice and hearing safeguards in the rules. It also held that, because sales tax liability was annual in nature, a consolidated penalty could validly cover multiple quarterly defaults if the statutory ceiling was not exceeded. The reference was answered in favour of Revenue on both issues. Case-Laws VAT and Sales Tax Thu, 20 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155175