1942 (11) TMI 8 - HC - VAT and Sales Tax

Summary

The petitioner was convicted under Section 15 of the Madras General Sales Tax Act for failure to pay tax on time. The Magistrate imposed a fine and daily penalty, but the High Court ruled that fines cannot be imposed in anticipation of an offense. The petition was allowed, and the daily fine was set aside. (Case: 1942 (11) TMI 8 - MADRAS HIGH COURT)