https://www.taxtmi.com/caselaws?id=159762 Penalty under section 12(5)(ii) of the Tamil Nadu General Sales Tax Act was held leviable where monthly returns were filed without proof of payment of the tax due. The Court noted that section 12(4)(ii) and rule 18(2) required the prescribed return to be filed within time and accompanied by proof of payment by the 20th of the succeeding month. On that combined reading, a return was complete only when both requirements were satisfied. As the returns for three months were filed without payment proof and tax was remitted only after substantial delay, they were not treated as prescribed returns and the statutory default attracted penalty. en-us Thu, 05 Feb 1998 00:00:00 +0530 Sat, 30 Nov 2013 17:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159762 Penalty under section 12(5)(ii) of the Tamil Nadu General Sales Tax Act was held leviable where monthly returns were filed without proof of payment of the tax due. The Court noted that section 12(4)(ii) and rule 18(2) required the prescribed return to be filed within time and accompanied by proof of payment by the 20th of the succeeding month. On that combined reading, a return was complete only when both requirements were satisfied. As the returns for three months were filed without payment proof and tax was remitted only after substantial delay, they were not treated as prescribed returns and the statutory default attracted penalty. Case-Laws VAT and Sales Tax Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159762