https://www.taxtmi.com/caselaws?id=158324 Penalty for non-production of a declaration form under the Rajasthan Sales Tax Act, 1954 could not be sustained where the relevant form under section 22C had not yet been prescribed on the date of interception. The Tribunal treated the import as falling under section 22C and applied strict construction of fiscal statutes, holding that liability cannot arise by inference or analogy. Because the prescribed form came into force only after the vehicle was seized, the omission to carry or produce it did not constitute an offence or justify penalty. The penalty was set aside and any recovered amount was directed to be refunded with interest. en-us Wed, 10 Apr 1996 00:00:00 +0530 Mon, 21 Oct 2013 12:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158324 Penalty for non-production of a declaration form under the Rajasthan Sales Tax Act, 1954 could not be sustained where the relevant form under section 22C had not yet been prescribed on the date of interception. The Tribunal treated the import as falling under section 22C and applied strict construction of fiscal statutes, holding that liability cannot arise by inference or analogy. Because the prescribed form came into force only after the vehicle was seized, the omission to carry or produce it did not constitute an offence or justify penalty. The penalty was set aside and any recovered amount was directed to be refunded with interest. Case-Laws VAT and Sales Tax Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158324