https://www.taxtmi.com/caselaws?id=156967 Failure to pay entertainment tax within the prescribed weekly period attracted penalty for each default under the Act, and mens rea was not required for such contravention. Timely advance cheques that were honoured could not be treated as penal defaults merely because encashment occurred later, but post-dated or dishonoured cheques did not excuse liability. A notification could not validly create a new offence beyond the Act; a wrong statutory citation in the notification was treated as a printing mistake and did not extinguish substantive liability under the penal scheme. en-us Tue, 24 Mar 1992 00:00:00 +0530 Thu, 26 Sep 2013 17:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156967 Failure to pay entertainment tax within the prescribed weekly period attracted penalty for each default under the Act, and mens rea was not required for such contravention. Timely advance cheques that were honoured could not be treated as penal defaults merely because encashment occurred later, but post-dated or dishonoured cheques did not excuse liability. A notification could not validly create a new offence beyond the Act; a wrong statutory citation in the notification was treated as a printing mistake and did not extinguish substantive liability under the penal scheme. Case-Laws VAT and Sales Tax Tue, 24 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156967