https://www.taxtmi.com/caselaws?id=161317 Under the Karnataka Sales Tax Act, penalty could be collected only after an order was first made under sub-section (4) of section 28A. Because no such order had been passed, the levy and collection of the penalty lacked legal authority and were treated as an arbitrary exercise of power. The explanation that the amount was voluntarily paid did not cure the statutory defect, as the prescribed procedure was mandatory before recovery. On that basis, refund of the amount collected was warranted. en-us Fri, 19 Apr 2002 00:00:00 +0530 Tue, 14 Jan 2014 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161317 Under the Karnataka Sales Tax Act, penalty could be collected only after an order was first made under sub-section (4) of section 28A. Because no such order had been passed, the levy and collection of the penalty lacked legal authority and were treated as an arbitrary exercise of power. The explanation that the amount was voluntarily paid did not cure the statutory defect, as the prescribed procedure was mandatory before recovery. On that basis, refund of the amount collected was warranted. Case-Laws VAT and Sales Tax Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161317