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Report No. 61

4.26. Express provision as to penalty desirable.-

In view of the discussion above,1 and particularly in view of the Calcutta case,2 the insertion of an express provision as to penalties3 appears to be desirable. One alternative would be to insert the following sub-section in section 9:

"(2A) In particular, without prejudice to the generality of the provisions of sub-section (2), penalties leviable under the general sales tax law of the State shall also be leviable for the purposes of this Act, as if the tax under this Act had been levied under the general Sales tax law of the State".

1. Paras. 4.19 to 4.25, supra.

2. Mohan Lal Chokhani v. C.T.O., (1970) 28 STC 363 (367, 373, 374 382) (Cal), (P.B. Mukherjee, C.J. and B.C. Mitra, J.)

3. See para. 4.21, supra.

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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