https://www.taxtmi.com/caselaws?id=166575 Penalty under fiscal law is not automatic and must be imposed only where the default is deliberate, wilful, or contumacious. Here, the dealer had filed the returns on time, the further tax liability arose on internal audit, and the outstanding tax was paid before assessment proceedings began. On those facts, there was no basis for treating the delay as a penal default. The penalty under Section 16(9) of the Bihar Finance Act, 1981 was therefore not exigible, and the orders imposing penalty were unsustainable. en-us Tue, 01 Feb 2011 00:00:00 +0530 Thu, 09 Oct 2014 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166575 Penalty under fiscal law is not automatic and must be imposed only where the default is deliberate, wilful, or contumacious. Here, the dealer had filed the returns on time, the further tax liability arose on internal audit, and the outstanding tax was paid before assessment proceedings began. On those facts, there was no basis for treating the delay as a penal default. The penalty under Section 16(9) of the Bihar Finance Act, 1981 was therefore not exigible, and the orders imposing penalty were unsustainable. Case-Laws VAT and Sales Tax Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166575