https://www.taxtmi.com/caselaws?id=156234 Penalty under section 45A(1)(d) of the Kerala General Sales Tax Act was held not exigible because the Revenue failed to prove that the returns, as filed, were untrue or incorrect. Section 45A being penal in nature, it had to be strictly construed, and the charge related to the falsity of the return at the time of filing. The alleged forged certificate came into existence only later and was not in the assessee's possession when the returns were submitted, so its later production could not establish that the original returns were false. No independent material showed that the returns were unfounded, and the assessee succeeded. en-us Tue, 05 Jun 1990 00:00:00 +0530 Mon, 16 Sep 2013 17:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156234 Penalty under section 45A(1)(d) of the Kerala General Sales Tax Act was held not exigible because the Revenue failed to prove that the returns, as filed, were untrue or incorrect. Section 45A being penal in nature, it had to be strictly construed, and the charge related to the falsity of the return at the time of filing. The alleged forged certificate came into existence only later and was not in the assessee's possession when the returns were submitted, so its later production could not establish that the original returns were false. No independent material showed that the returns were unfounded, and the assessee succeeded. Case-Laws VAT and Sales Tax Tue, 05 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156234