https://www.taxtmi.com/caselaws?id=164421 A late fee for delayed filing of VAT returns was characterised as a regulatory fee, not a tax, because it attached only when dealers chose to submit returns after the prescribed date and derived the benefit of delayed filing. The State's legislative competence was upheld, and the retrospective amendment from 1 April 2007 was sustained because it merely attached the burden to the statutory benefit. Section 32(2) was treated as a complete charging provision, as it imposed liability, fixed a ceiling, and authorised the manner of payment. The plea of double jeopardy also failed because late fee and penalty addressed different defaults. en-us Mon, 30 Mar 2009 00:00:00 +0530 Fri, 28 Jul 2017 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164421 A late fee for delayed filing of VAT returns was characterised as a regulatory fee, not a tax, because it attached only when dealers chose to submit returns after the prescribed date and derived the benefit of delayed filing. The State's legislative competence was upheld, and the retrospective amendment from 1 April 2007 was sustained because it merely attached the burden to the statutory benefit. Section 32(2) was treated as a complete charging provision, as it imposed liability, fixed a ceiling, and authorised the manner of payment. The plea of double jeopardy also failed because late fee and penalty addressed different defaults. Case-Laws VAT and Sales Tax Mon, 30 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164421