https://www.taxtmi.com/caselaws?id=157252 Before the 7 April 1979 amendment to section 11B of the Rajasthan Sales Tax Act, interest could not be levied for a delay of less than one month, and that position was upheld. On penalty under section 5C(2), deletion based on disputed figures from an affidavit was improper because the assessing authority had not been given a reasonable opportunity to verify those figures. The penalty order was quashed and the matter remanded for fresh proceedings de novo before the assessing authority. The revisions therefore succeeded only in part, with the interest ruling maintained and the penalty issue sent back for reconsideration in accordance with law. en-us Wed, 27 Nov 1991 00:00:00 +0530 Thu, 03 Oct 2013 14:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157252 Before the 7 April 1979 amendment to section 11B of the Rajasthan Sales Tax Act, interest could not be levied for a delay of less than one month, and that position was upheld. On penalty under section 5C(2), deletion based on disputed figures from an affidavit was improper because the assessing authority had not been given a reasonable opportunity to verify those figures. The penalty order was quashed and the matter remanded for fresh proceedings de novo before the assessing authority. The revisions therefore succeeded only in part, with the interest ruling maintained and the penalty issue sent back for reconsideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 27 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157252