https://www.taxtmi.com/caselaws?id=161259 After the 1992 amendment to the Himachal Pradesh Motor Spirit (Taxation of Sales) Act, 1968, the pre-existing Rule 15 remained operative because the amended scheme did not displace earlier procedural rules that were not inconsistent with the statute, and the General Clauses Act saving principle supported their continuation. The rule-making power was sufficient to prescribe the time and manner for filing returns and paying tax, so the absence of fresh rules did not defeat enforcement of the existing compliance machinery. Penalty under Section 5-A(5) and interest under Section 5-C were also held leviable for failure to comply with return and payment obligations, as these default provisions formed part of the amended statutory scheme. en-us Wed, 16 Dec 1998 00:00:00 +0530 Fri, 10 Jan 2014 18:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161259 After the 1992 amendment to the Himachal Pradesh Motor Spirit (Taxation of Sales) Act, 1968, the pre-existing Rule 15 remained operative because the amended scheme did not displace earlier procedural rules that were not inconsistent with the statute, and the General Clauses Act saving principle supported their continuation. The rule-making power was sufficient to prescribe the time and manner for filing returns and paying tax, so the absence of fresh rules did not defeat enforcement of the existing compliance machinery. Penalty under Section 5-A(5) and interest under Section 5-C were also held leviable for failure to comply with return and payment obligations, as these default provisions formed part of the amended statutory scheme. Case-Laws VAT and Sales Tax Wed, 16 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161259