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1972 (10) TMI 116 - HC - VAT and Sales TaxExtract: .......oposal to invoke the power under section 12(3) relating to the question of penalty, the Deputy Commissioner cannot, independently, invoke the power under section 12(3) and seek to levy a penalty in this case. The order of the Tribunal is, therefore, upheld and the tax revision case is dismissed with costs. Counsel s fee Rs. 150. Petition dismissed.
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