https://www.taxtmi.com/caselaws?id=157915 The Court upheld the levy of penalty for default for a part of a month under section 36(3) of the Bombay Sales Tax Act, 1959, ruling in favor of the Revenue. The Court clarified that penalties could be imposed for any period of default, whether complete or partial, based on the legislative intent behind the amendments to the Act. The assessee's argument that penalty should apply only for complete months was rejected, emphasizing the clear language changes in the statute. The Court's decision favored a broader interpretation allowing penalties for any default period, not limited to complete months. en-us Fri, 10 Feb 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157915 The Court upheld the levy of penalty for default for a part of a month under section 36(3) of the Bombay Sales Tax Act, 1959, ruling in favor of the Revenue. The Court clarified that penalties could be imposed for any period of default, whether complete or partial, based on the legislative intent behind the amendments to the Act. The assessee's argument that penalty should apply only for complete months was rejected, emphasizing the clear language changes in the statute. The Court's decision favored a broader interpretation allowing penalties for any default period, not limited to complete months. Case-Laws VAT and Sales Tax Fri, 10 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157915