https://www.taxtmi.com/caselaws?id=157555 Timely deposit of sales tax with an authorised collecting bank satisfies the statutory payment obligation, even if the bank later miscredits the amount to the wrong government account. Under the Haryana General Sales Tax Act, payment in a Government treasury, the RBI, or an authorised SBI branch was sufficient when accompanied by the receipt with the return. Rule 30(1) was treated as a procedural guide to the mode of payment, so a banking error not attributable to the dealer could not create penal liability. On that basis, penalty for delayed payment was held to be unjustified and the tax payment was treated as made in time. en-us Thu, 25 Nov 1993 00:00:00 +0530 Mon, 07 Oct 2013 17:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157555 Timely deposit of sales tax with an authorised collecting bank satisfies the statutory payment obligation, even if the bank later miscredits the amount to the wrong government account. Under the Haryana General Sales Tax Act, payment in a Government treasury, the RBI, or an authorised SBI branch was sufficient when accompanied by the receipt with the return. Rule 30(1) was treated as a procedural guide to the mode of payment, so a banking error not attributable to the dealer could not create penal liability. On that basis, penalty for delayed payment was held to be unjustified and the tax payment was treated as made in time. Case-Laws VAT and Sales Tax Thu, 25 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157555