https://www.taxtmi.com/caselaws?id=157172 Penalty for excess tax collection under section 16(1)(j) of the Rajasthan Sales Tax Act, 1954 is separate from forfeiture of the excess amount, so a penalty cannot be sustained beyond the statutory maximum of Rs. 2,000 without the procedural basis required for forfeiture. Where no separate forfeiture notice was issued and there was no finding that excess tax was actually collected, reduction of the penalty to the statutory limit was justified. Penalty under section 16(1)(e) is not attracted where the turnover is correctly reflected in the books and return, the assessment proceeds on the returned figure, and no false particulars or misrepresentation is shown. en-us Tue, 21 Apr 1992 00:00:00 +0530 Tue, 01 Oct 2013 14:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157172 Penalty for excess tax collection under section 16(1)(j) of the Rajasthan Sales Tax Act, 1954 is separate from forfeiture of the excess amount, so a penalty cannot be sustained beyond the statutory maximum of Rs. 2,000 without the procedural basis required for forfeiture. Where no separate forfeiture notice was issued and there was no finding that excess tax was actually collected, reduction of the penalty to the statutory limit was justified. Penalty under section 16(1)(e) is not attracted where the turnover is correctly reflected in the books and return, the assessment proceeds on the returned figure, and no false particulars or misrepresentation is shown. Case-Laws VAT and Sales Tax Tue, 21 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157172