https://www.taxtmi.com/caselaws?id=166522 Where a cheque tendered for tax payment is dishonoured and the tax is remitted later with interest, the special penalty provision for default in payment of tax governs, not the general penalty provision. The Court held that a specific statutory default must be dealt with under the special clause even if the same facts may also amount to a general violation. On quantum, the Court considered the delayed departmental action and the assessee's financial difficulty and reduced the penalty, fixing it at Rs. 25,000 per month for the two months in issue. en-us Wed, 23 Mar 2011 00:00:00 +0530 Thu, 09 Oct 2014 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166522 Where a cheque tendered for tax payment is dishonoured and the tax is remitted later with interest, the special penalty provision for default in payment of tax governs, not the general penalty provision. The Court held that a specific statutory default must be dealt with under the special clause even if the same facts may also amount to a general violation. On quantum, the Court considered the delayed departmental action and the assessee's financial difficulty and reduced the penalty, fixing it at Rs. 25,000 per month for the two months in issue. Case-Laws VAT and Sales Tax Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166522