https://www.taxtmi.com/caselaws?id=156708 Service of a notice of demand was not required before levy and recovery of penal interest under section 23(3) of the Kerala General Sales Tax Act, read with rule 31. The liability arose automatically when assessed or self-assessed tax was not paid within the time prescribed by the Act or Rules, including monthly return cases under rule 21(7) where tax had to accompany the return. Rule 31 expressly treated the interest liability as independent of notice, and statutory forms could not override the substantive provisions. Any contrary indication in the forms had to yield, and the earlier view requiring notice was overruled. en-us Fri, 06 Mar 1992 00:00:00 +0530 Mon, 23 Sep 2013 18:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156708 Service of a notice of demand was not required before levy and recovery of penal interest under section 23(3) of the Kerala General Sales Tax Act, read with rule 31. The liability arose automatically when assessed or self-assessed tax was not paid within the time prescribed by the Act or Rules, including monthly return cases under rule 21(7) where tax had to accompany the return. Rule 31 expressly treated the interest liability as independent of notice, and statutory forms could not override the substantive provisions. Any contrary indication in the forms had to yield, and the earlier view requiring notice was overruled. Case-Laws VAT and Sales Tax Fri, 06 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156708