https://www.taxtmi.com/caselaws?id=160348 Monthly tax default under the Karnataka Sales Tax Act was governed by the special advance-payment provision, not the general penalty clause. The court read Section 12-B as controlling delay in payment of monthly tax, so penalty could be imposed only when default continued beyond the prescribed grace period and at the rate linked to Section 13(2)(ii). Section 13 was treated as a general recovery provision, while Section 12-B operated as the specific rule for monthly tax defaults. Any ambiguity in this penal taxing provision was resolved in favour of the assessee. en-us Mon, 05 Jul 1999 00:00:00 +0530 Mon, 16 Dec 2013 15:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160348 Monthly tax default under the Karnataka Sales Tax Act was governed by the special advance-payment provision, not the general penalty clause. The court read Section 12-B as controlling delay in payment of monthly tax, so penalty could be imposed only when default continued beyond the prescribed grace period and at the rate linked to Section 13(2)(ii). Section 13 was treated as a general recovery provision, while Section 12-B operated as the specific rule for monthly tax defaults. Any ambiguity in this penal taxing provision was resolved in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 05 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160348