1997 (8) TMI 462

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....rt was delivered by KANAKARAJ, J.-The learned Judge, who heard W.P. No. 6447 of 1990 regarding the validity of the penalty levied under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959, came to the conclusion that there is no question of levying penalty even before the liability is finally assessed under an assessment order and demand has been made and the time for payment has expire....

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.... each month or other periods as may be prescribed and to pay tax on the basis of such returns. The tax under this sub-section shall become due without any notice of demand to the dealer on the date of receipt of the return or on the last due date as prescribed, whichever is later." If this amendment had been taken note of, it may be that the learned Judge would not have come to the conclusion t....