https://www.taxtmi.com/caselaws?id=155698 Penalty under section 16(1)(b) of the Rajasthan Sales Tax Act applies where an assessee fails to pay tax admitted in the return within the statutory time allowed for payment, because that liability arises independently of assessment and section 7(2) must be read with section 7(2A) where applicable. Tax determined only on assessment stands on a different footing. The penalty could not be sustained here, however, because the record contained no factual particulars establishing the alleged default. The penalty orders were therefore set aside and the matter remitted for fresh decision. en-us Thu, 13 Apr 1989 00:00:00 +0530 Fri, 06 Sep 2013 16:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155698 Penalty under section 16(1)(b) of the Rajasthan Sales Tax Act applies where an assessee fails to pay tax admitted in the return within the statutory time allowed for payment, because that liability arises independently of assessment and section 7(2) must be read with section 7(2A) where applicable. Tax determined only on assessment stands on a different footing. The penalty could not be sustained here, however, because the record contained no factual particulars establishing the alleged default. The penalty orders were therefore set aside and the matter remitted for fresh decision. Case-Laws VAT and Sales Tax Thu, 13 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155698