https://www.taxtmi.com/caselaws?id=264941 Penalty under section 15A(1)(a) of the U.P. Trade Tax Act was treated as discretionary, not automatic, where tax was tendered by cheque or bank draft within time under Rule 48 and the instrument was later honoured. The court applied the relation-back principle, under which payment is regarded as made on the date of tender or presentation of the cheque. A short delay caused by bank processing and intervening holidays was held to be a trivial default that did not justify mechanical penal action, and the penalty orders were set aside. en-us Thu, 21 Aug 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264941 Penalty under section 15A(1)(a) of the U.P. Trade Tax Act was treated as discretionary, not automatic, where tax was tendered by cheque or bank draft within time under Rule 48 and the instrument was later honoured. The court applied the relation-back principle, under which payment is regarded as made on the date of tender or presentation of the cheque. A short delay caused by bank processing and intervening holidays was held to be a trivial default that did not justify mechanical penal action, and the penalty orders were set aside. Case-Laws VAT and Sales Tax Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264941