https://www.taxtmi.com/caselaws?id=157329 After the 1964 amendment to section 16(1)(b) of the Rajasthan Sales Tax Act, failure to pay tax within the time allowed attracts penalty even if the tax has not yet been formally assessed or ascertained as due. The amended wording extends liability beyond unpaid tax already determined, so the existence of a prior assessment is not a precondition for imposing penalty. The earlier Supreme Court ruling on the pre-amendment language did not govern the amended provision. The penalty order was therefore legally sustained. en-us Mon, 16 Mar 1992 00:00:00 +0530 Fri, 04 Oct 2013 12:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157329 After the 1964 amendment to section 16(1)(b) of the Rajasthan Sales Tax Act, failure to pay tax within the time allowed attracts penalty even if the tax has not yet been formally assessed or ascertained as due. The amended wording extends liability beyond unpaid tax already determined, so the existence of a prior assessment is not a precondition for imposing penalty. The earlier Supreme Court ruling on the pre-amendment language did not govern the amended provision. The penalty order was therefore legally sustained. Case-Laws VAT and Sales Tax Mon, 16 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157329