https://www.taxtmi.com/caselaws?id=253605 A mandatory penalty under section 17(5A) of the Kerala General Sales Tax Act, imposed on reopening a simplified assessment where tax was found short-paid, exhausts penal action for the same factual default. The special provision requires payment of the tax difference plus thrice that amount as penalty and leaves no discretion to the authority. A further penalty under section 45A, a general penal provision for defaults such as false accounts or non-compliance with notices, is not sustainable when it rests on the same ingredients already covered by section 17(5A). The special provision prevails over the general provision. en-us Mon, 21 May 2012 00:00:00 +0530 Tue, 11 Aug 2015 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253605 A mandatory penalty under section 17(5A) of the Kerala General Sales Tax Act, imposed on reopening a simplified assessment where tax was found short-paid, exhausts penal action for the same factual default. The special provision requires payment of the tax difference plus thrice that amount as penalty and leaves no discretion to the authority. A further penalty under section 45A, a general penal provision for defaults such as false accounts or non-compliance with notices, is not sustainable when it rests on the same ingredients already covered by section 17(5A). The special provision prevails over the general provision. Case-Laws VAT and Sales Tax Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253605