1992 (3) TMI 339

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....s Tax Act, 1954, for decision of this Court: "Whether, in the facts and in the circumstances of the case, the Board of Revenue was justified in holding that penalty cannot be imposed under section 16(1)(b) of the Rajasthan Sales Tax Act, although tax was not deposited within the prescribed period?" The period in dispute in this case is July 11, 1964 to June 30, 1965. In the course of assessment ....

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....scertained by the assessing authority under section 10 or by the assessee under section 7(2), no tax can be said to be due within the meaning of section 16(1)(b) of the Act and accordingly, it was held that no penalty can be levied under section 16(1)(b) of the Act. The matter was considered by this Court in C.T.O. v. Karamchand Thadaram [1991] 83 STC 374 wherein, it was held that if the dealer f....