https://www.taxtmi.com/caselaws?id=159184 Statutory simple interest becomes payable on delayed refund of a penalty amount under section 12 of the Punjab General Sales Tax Act, 1948 once the refund is not made within the prescribed period. The delay can be excluded only if it is shown to be beyond the assessing authority's control or attributable to the dealer. Administrative changes and inconvenience following abolition of sales tax check barriers did not satisfy that statutory threshold, and no satisfactory basis was established to exclude the delay. Interest on the refunded amount was therefore payable, and the delay period could not be excluded. en-us Thu, 06 Nov 1997 00:00:00 +0530 Mon, 18 Nov 2013 12:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159184 Statutory simple interest becomes payable on delayed refund of a penalty amount under section 12 of the Punjab General Sales Tax Act, 1948 once the refund is not made within the prescribed period. The delay can be excluded only if it is shown to be beyond the assessing authority's control or attributable to the dealer. Administrative changes and inconvenience following abolition of sales tax check barriers did not satisfy that statutory threshold, and no satisfactory basis was established to exclude the delay. Interest on the refunded amount was therefore payable, and the delay period could not be excluded. Case-Laws VAT and Sales Tax Thu, 06 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159184