https://www.taxtmi.com/caselaws?id=158593 A penalty provision under section 17(3)(b) of the M.P. General Sales Tax Act had to be read strictly on its plain language, so liability could not be extended by implication. Monthly tax was required to be paid before filing returns, but mere non-payment or late payment of monthly tax was not treated as a penal default under that provision unless the statute expressly so provided. The breach was characterised as non-compliance with the payment rule rather than an offence attracting penalty, and the penalty was therefore not legally sustainable. The reference was answered against the department on the penalty issue. en-us Mon, 01 Jul 1996 00:00:00 +0530 Fri, 01 Nov 2013 13:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158593 A penalty provision under section 17(3)(b) of the M.P. General Sales Tax Act had to be read strictly on its plain language, so liability could not be extended by implication. Monthly tax was required to be paid before filing returns, but mere non-payment or late payment of monthly tax was not treated as a penal default under that provision unless the statute expressly so provided. The breach was characterised as non-compliance with the payment rule rather than an offence attracting penalty, and the penalty was therefore not legally sustainable. The reference was answered against the department on the penalty issue. Case-Laws VAT and Sales Tax Mon, 01 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158593