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2015 (10) TMI 2632 - KERALA HIGH COURTPenalty u/s 67 (1)(d) of the KVAT Act - works contract - tripartite agreement or not - Held that: - orders suffer from a patent non-application of mind and therefore, deserve to be quashed for that reason alone. I also find however, that there is no consideration by the respondent Intelligence Officer, of the aspect of whether the petitioner had willfully evaded payment of tax that was due and payable by him. This aspect assumes importance in matters of penalty. Writ petitions, challenging a proposed assessment of the petitioner for the relevant assessment year u/s 25 (1) of the KVAT Act, were subsequently withdrawn by the petitioner and the said assessments are now pending before the assessing authority, that I felt it would be in the interests of justice, and to avoid a multiplicity of proceedings, that directions should be issued to the assessing authority of the petitioner namely, the Commercial Tax Officer, Works Contract, Kozhikode, to consider the issue of imposition of penalty on the petitioner as well. Appeal allowed by way of remand.
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