https://www.taxtmi.com/caselaws?id=162023 Penalty under section 10(6) of the Punjab General Sales Tax Act was held not leviable where the assessee had paid the full tax disclosed in the return. The court applied the settled principle that, once tax due on the basis of the return has been paid in full, penalty or interest cannot be imposed merely because a higher liability is later assessed. As the petitioner's payment in accordance with the return was undisputed, the penal demand could not stand and the issue was answered in favour of the assessee. en-us Tue, 20 Dec 2005 00:00:00 +0530 Fri, 14 Feb 2014 16:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162023 Penalty under section 10(6) of the Punjab General Sales Tax Act was held not leviable where the assessee had paid the full tax disclosed in the return. The court applied the settled principle that, once tax due on the basis of the return has been paid in full, penalty or interest cannot be imposed merely because a higher liability is later assessed. As the petitioner's payment in accordance with the return was undisputed, the penal demand could not stand and the issue was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 20 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162023