https://www.taxtmi.com/caselaws?id=166296 Section 16(1)(j) of the Rajasthan Sales Tax Act, 1954 was construed as authorising penalty for a registered dealer's realization of excess tax, not forfeiture of excess tax already refunded. The assessing authority's forfeiture order was inconsistent with the statutory scheme because it substituted forfeiture for the penalty mechanism provided by law. Reading section 16(1)(j) with section 23B, the HC found no legal basis for the Revenue's challenge and no illegality or material irregularity in the appellate authorities' concurrent findings. The forfeiture was therefore unsustainable, and the relief granted to the assessee was affirmed. en-us Thu, 25 Aug 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166296 Section 16(1)(j) of the Rajasthan Sales Tax Act, 1954 was construed as authorising penalty for a registered dealer's realization of excess tax, not forfeiture of excess tax already refunded. The assessing authority's forfeiture order was inconsistent with the statutory scheme because it substituted forfeiture for the penalty mechanism provided by law. Reading section 16(1)(j) with section 23B, the HC found no legal basis for the Revenue's challenge and no illegality or material irregularity in the appellate authorities' concurrent findings. The forfeiture was therefore unsustainable, and the relief granted to the assessee was affirmed. Case-Laws VAT and Sales Tax Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166296