https://www.taxtmi.com/caselaws?id=159382 Penalty under section 36(3) of the Bombay Sales Tax Act was unavailable because the statutory trigger is failure, without reasonable cause, to pay tax within the time required by the Act. For a revised return under section 32(3), section 38(3) requires the additional tax to be paid before the revised return is submitted, and the scheme treats that return separately from the original return. Since the additional tax was paid before filing the revised return, the condition for penalty was not met, and the late filing of the revised return beyond three months did not justify penalty on the facts found. en-us Fri, 05 Sep 1997 00:00:00 +0530 Fri, 22 Nov 2013 18:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159382 Penalty under section 36(3) of the Bombay Sales Tax Act was unavailable because the statutory trigger is failure, without reasonable cause, to pay tax within the time required by the Act. For a revised return under section 32(3), section 38(3) requires the additional tax to be paid before the revised return is submitted, and the scheme treats that return separately from the original return. Since the additional tax was paid before filing the revised return, the condition for penalty was not met, and the late filing of the revised return beyond three months did not justify penalty on the facts found. Case-Laws VAT and Sales Tax Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159382