https://www.taxtmi.com/caselaws?id=160694 Penalty under section 56 of the Delhi Sales Tax Act, 1975 could be initiated only in the course of pending proceedings for the relevant period, so a notice issued without such pending proceedings was invalid and inoperative. As to the disputed collection, the text states that the amount was not taken in accordance with the revised return procedure under section 21(4) and rule 23, although voluntary advance deposit of tax is not impermissible. To preserve the parties' positions pending assessment, the amount was directed to be deposited in Court, kept in an interest-bearing fixed deposit, and the unencashed cheques were not to be presented until assessment was completed. en-us Mon, 28 Aug 2000 00:00:00 +0530 Mon, 23 Dec 2013 12:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160694 Penalty under section 56 of the Delhi Sales Tax Act, 1975 could be initiated only in the course of pending proceedings for the relevant period, so a notice issued without such pending proceedings was invalid and inoperative. As to the disputed collection, the text states that the amount was not taken in accordance with the revised return procedure under section 21(4) and rule 23, although voluntary advance deposit of tax is not impermissible. To preserve the parties' positions pending assessment, the amount was directed to be deposited in Court, kept in an interest-bearing fixed deposit, and the unencashed cheques were not to be presented until assessment was completed. Case-Laws VAT and Sales Tax Mon, 28 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160694