https://www.taxtmi.com/caselaws?id=159874 Section 23(1)(f) of the Assam General Sales Tax Act, 1993 permits penalty only for failure, without reasonable cause, to pay tax payable under Section 16(1) or under a notice of demand issued after assessment. Read with Rule 25, the scheme requires payment with the return only when the return itself shows tax payable on taxable turnover. Where the dealer's returns disclosed no taxable turnover and no tax payable, no duty arose to pay tax with the return. In that situation, the assessing authority had to complete assessment and serve a demand notice first; penalty could follow only on default thereafter. As no assessment or demand notice had been issued, the penalty orders were without jurisdiction and liable to be quashed. en-us Tue, 16 Mar 1999 00:00:00 +0530 Tue, 03 Dec 2013 15:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159874 Section 23(1)(f) of the Assam General Sales Tax Act, 1993 permits penalty only for failure, without reasonable cause, to pay tax payable under Section 16(1) or under a notice of demand issued after assessment. Read with Rule 25, the scheme requires payment with the return only when the return itself shows tax payable on taxable turnover. Where the dealer's returns disclosed no taxable turnover and no tax payable, no duty arose to pay tax with the return. In that situation, the assessing authority had to complete assessment and serve a demand notice first; penalty could follow only on default thereafter. As no assessment or demand notice had been issued, the penalty orders were without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159874