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Report No. 61

Penalties

4.19. Penalty under State law how far attracted-Calcutta case.-

There is another question arising out of section 9(2), concerning penalties. In a Calcutta case,1 it was held that the penalty leviable under the State law could not be imposed for failure in filing, or delay in filing, returns under the Central Act. According to this case, section 9(2) of the Central Sales Tax Act2 does not incorporate that substantive law of penalty for non-submission of returns under the Bengal Finance (Sales Tax) Act, 1941.

1. Mohan Lal Chokhani v. S.T.O., 28 STC 367 (373) (Cal).

2. Referred to in the judgment as section 9(3), because it was so numbered at the time of the assessment in question.



Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back




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