https://www.taxtmi.com/caselaws?id=160402 Penalty under section 13(2)(ii) of the Karnataka Sales Tax Act could not be levied for the period during which recovery of the tax demand was stayed by the Court, because the provision applies only on default in payment of tax due under section 13(1). A subsisting stay kept enforcement of the demand in abeyance, so the assessee could not be treated as in default for that period. The Court distinguished authorities on statutory interest, rejected the discrimination challenge, and quashed the demand notice to the extent it included penalty for the stay period, directing recalculation and issuance of a fresh demand notice. en-us Fri, 10 Aug 2001 00:00:00 +0530 Tue, 17 Dec 2013 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160402 Penalty under section 13(2)(ii) of the Karnataka Sales Tax Act could not be levied for the period during which recovery of the tax demand was stayed by the Court, because the provision applies only on default in payment of tax due under section 13(1). A subsisting stay kept enforcement of the demand in abeyance, so the assessee could not be treated as in default for that period. The Court distinguished authorities on statutory interest, rejected the discrimination challenge, and quashed the demand notice to the extent it included penalty for the stay period, directing recalculation and issuance of a fresh demand notice. Case-Laws VAT and Sales Tax Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160402