https://www.taxtmi.com/caselaws?id=157734 Penalty under section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 could not be sustained where the return required under section 7(1) was not filed before a valid prescribed authority. A return lodged otherwise was not a valid return for penalty purposes because, in the absence of a properly constituted authority, the filing requirement was not satisfied. The validating legislation cured defects in assessment and administrative action, but it did not retrospectively create a penal offence or deem earlier defective returns valid. Penal liability could arise only for conduct that was an offence under the law as it stood when done, so the penalty finding remained against the revenue. en-us Fri, 26 Mar 1993 00:00:00 +0530 Thu, 10 Oct 2013 12:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157734 Penalty under section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 could not be sustained where the return required under section 7(1) was not filed before a valid prescribed authority. A return lodged otherwise was not a valid return for penalty purposes because, in the absence of a properly constituted authority, the filing requirement was not satisfied. The validating legislation cured defects in assessment and administrative action, but it did not retrospectively create a penal offence or deem earlier defective returns valid. Penal liability could arise only for conduct that was an offence under the law as it stood when done, so the penalty finding remained against the revenue. Case-Laws VAT and Sales Tax Fri, 26 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157734