https://www.taxtmi.com/caselaws?id=156603 Penalty under section 45(6) of the Gujarat Sales Tax Act operates independently of prosecution for breach of rule 31, because the Act and Rules contemplate separate consequences for separate defaults. Earlier authority on a different statutory scheme does not displace the earlier High Court view where the legal setting and issue differ. Belated payment of tax before assessment does not cure the default where the statute requires full payment with the return. The first proviso to section 45(6) applies only when assessed or reassessed tax exceeds tax already paid by more than 20 per cent, and financial stringency is a fact-specific plea that must be proved as reasonable cause. en-us Wed, 19 Jun 1991 00:00:00 +0530 Mon, 23 Sep 2013 10:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156603 Penalty under section 45(6) of the Gujarat Sales Tax Act operates independently of prosecution for breach of rule 31, because the Act and Rules contemplate separate consequences for separate defaults. Earlier authority on a different statutory scheme does not displace the earlier High Court view where the legal setting and issue differ. Belated payment of tax before assessment does not cure the default where the statute requires full payment with the return. The first proviso to section 45(6) applies only when assessed or reassessed tax exceeds tax already paid by more than 20 per cent, and financial stringency is a fact-specific plea that must be proved as reasonable cause. Case-Laws VAT and Sales Tax Wed, 19 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156603