https://www.taxtmi.com/caselaws?id=156022 Penalty under section 36(3) of the Bombay Sales Tax Act, 1959 was treated as dependent on satisfaction of the statutory preconditions for its invocation. The Court held that, in the factual setting considered, non-payment of tax with returns could not sustain penalty without the notice contemplated by section 38(4) read with rule 31, and this point was answered for the assessee. It further held that section 36(3) applies only where the assessee has filed the return required by law; because no monthly return was filed for the relevant month, the penal provision was not attracted on those facts. The references were disposed of accordingly in favour of the assessee. en-us Mon, 29 Jan 1990 00:00:00 +0530 Thu, 12 Sep 2013 14:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156022 Penalty under section 36(3) of the Bombay Sales Tax Act, 1959 was treated as dependent on satisfaction of the statutory preconditions for its invocation. The Court held that, in the factual setting considered, non-payment of tax with returns could not sustain penalty without the notice contemplated by section 38(4) read with rule 31, and this point was answered for the assessee. It further held that section 36(3) applies only where the assessee has filed the return required by law; because no monthly return was filed for the relevant month, the penal provision was not attracted on those facts. The references were disposed of accordingly in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 29 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156022