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1981 (7) TMI 223 - HC - VAT and Sales TaxExtract: .......ax statutes are quasi-criminal in nature. Then the opening words of the section empower the assessing authority to levy penalty only if he is satisfied about the breach committed in various sub-clauses. In the circumstances, the revision fails and is dismissed. As nobody appeared on behalf of the opposite party, there shall be no order as to costs.
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