1992 (3) TMI 339 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan considered a case involving the imposition of a penalty under section 16(1)(b) of the Rajasthan Sales Tax Act. The court held that the penalty could be imposed even if the tax was not deposited within the prescribed period. The court referred to a previous judgment and concluded that the penalty was justified in this case. The revision was accepted, and the penalty imposed by the assessing authority was upheld.