In absence of provisions Penal Interest can’t be Levied under Tamil Nadu Tax on Luxuries Act, 1981

Tvl. Hotel Peacock Vs. The Commercial Tax Officer (Madras High Court) The first respondent seeks to invoke Section 24 (3) of the Tamil Nadu General Sales Tax Act, 1959 to levy penal interest. This question came up for consideration before this Court, in the case of S.Gurunathan Vs. Deputy Commercial Tax Officer, Thirupathur, and another, reported in [(2015) 77 VST 45 (Madras)]. The only difference being in the said enactment, which was the subject matter was, Tamil Nadu Additional Sales Tax Act, 1970. However, the legal issue was, whether levy of interest on belated payment of additional tax i...