PENALTY LEVIABLE UNDER S.45 OF THE GUJARAT SALES TAX ACT,1969 IS STATUTORY AND MANDATORY: SUPREME COURT
The Gujarat sales tax act 1969, specifies that the penalty and interest imposed under sections 45(6) and 47(4A) are obligatory and must be applied by the COMMISSIONER/ASSESSING OFFICER as prescribed. The Supreme Court with judges M.R SHAH and B.V NAGARATHNA on the bench, have determined that when a dealer is Read more









