https://www.taxtmi.com/caselaws?id=158173 Under the Tamil Nadu General Sales Tax Act, 1959, the monthly return in self-assessment must be filed, and tax paid, by the 20th of the succeeding month. Section 13(2) read with rule 18(2) fixes that date as the prescribed limit, and the phrase "whichever is later" permits payment up to the last due date but does not authorise filing the return after that date. An interpretation allowing late filing would undermine the statutory scheme for timely return filing, tax recovery, and penalty for default. The prescribed last date therefore governs both filing and payment. en-us Tue, 29 Mar 1994 00:00:00 +0530 Thu, 17 Oct 2013 17:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158173 Under the Tamil Nadu General Sales Tax Act, 1959, the monthly return in self-assessment must be filed, and tax paid, by the 20th of the succeeding month. Section 13(2) read with rule 18(2) fixes that date as the prescribed limit, and the phrase "whichever is later" permits payment up to the last due date but does not authorise filing the return after that date. An interpretation allowing late filing would undermine the statutory scheme for timely return filing, tax recovery, and penalty for default. The prescribed last date therefore governs both filing and payment. Case-Laws VAT and Sales Tax Tue, 29 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158173