https://www.taxtmi.com/caselaws?id=161249 Penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act was held not to apply to delay or default in filing a return under section 16-C. The reasoning was that section 16-C created a special reassessment mechanism for price-variation receipts, while the statute expressly provided penalty and waiver provisions in allied reassessment sections such as 16, 16-A, 16-AA and 16-AAA. That legislative pattern showed the omission of a penalty clause in section 16-C to be intentional, so a general penal provision could not be imported by implication. The penalty notices and orders were therefore set aside. en-us Wed, 05 Aug 1998 00:00:00 +0530 Fri, 10 Jan 2014 17:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161249 Penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act was held not to apply to delay or default in filing a return under section 16-C. The reasoning was that section 16-C created a special reassessment mechanism for price-variation receipts, while the statute expressly provided penalty and waiver provisions in allied reassessment sections such as 16, 16-A, 16-AA and 16-AAA. That legislative pattern showed the omission of a penalty clause in section 16-C to be intentional, so a general penal provision could not be imported by implication. The penalty notices and orders were therefore set aside. Case-Laws VAT and Sales Tax Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161249