https://www.taxtmi.com/caselaws?id=155955 Penalty under section 26(2) of the Tripura Sales Tax Act is not automatic on mere non-payment; it can be imposed only after the dealer has actually become a defaulter on expiry of the original or extended due date. The authority must first issue a valid post-default show-cause notice, since a notice sent before default is only advance intimation and cannot replace the required notice. The power to extend time or allow instalments must be considered judicially, and any penalty order must show application of mind to the dealer's explanation and surrounding circumstances, particularly where the maximum penalty is imposed. en-us Fri, 09 Jun 1989 00:00:00 +0530 Wed, 11 Sep 2013 13:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155955 Penalty under section 26(2) of the Tripura Sales Tax Act is not automatic on mere non-payment; it can be imposed only after the dealer has actually become a defaulter on expiry of the original or extended due date. The authority must first issue a valid post-default show-cause notice, since a notice sent before default is only advance intimation and cannot replace the required notice. The power to extend time or allow instalments must be considered judicially, and any penalty order must show application of mind to the dealer's explanation and surrounding circumstances, particularly where the maximum penalty is imposed. Case-Laws VAT and Sales Tax Fri, 09 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155955