https://www.taxtmi.com/caselaws?id=163498 Penal interest under the Kerala General Sales Tax Act could be recovered only up to the date of the Government order granting instalment facility, because the assessee had not defaulted after being permitted to pay by instalments and had strictly complied with that arrangement. The Court followed the principle that, absent express statutory authority, interest cannot be levied beyond the period covered by a sanctioned instalment schedule. Section 23(3B) was inapplicable because it concerned assessments or proceedings finally determined in appeal, revision, or similar proceedings, which was not the factual position here. en-us Tue, 24 Aug 2004 00:00:00 +0530 Thu, 03 Apr 2014 15:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163498 Penal interest under the Kerala General Sales Tax Act could be recovered only up to the date of the Government order granting instalment facility, because the assessee had not defaulted after being permitted to pay by instalments and had strictly complied with that arrangement. The Court followed the principle that, absent express statutory authority, interest cannot be levied beyond the period covered by a sanctioned instalment schedule. Section 23(3B) was inapplicable because it concerned assessments or proceedings finally determined in appeal, revision, or similar proceedings, which was not the factual position here. Case-Laws VAT and Sales Tax Tue, 24 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163498