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2011 (3) TMI 1508 - GUJARAT HIGH COURTOrder passed by respondent No. 2 dated August 23, 1996, whereby the penalty has been reduced to ₹ 50,000 though according to the petitioner he had not committed any irregularity under the provisions of the Act and the Rules and the authority could not have charged the interest at the rate of 24 per cent per annum challenged Held that:- The petitioner had committed irregularity in starting the connection of dish antenna and had also evaded the payment of tax. The revisional authority has after considering the entire gamut and the evidence on record of the case held that the petitioner is liable to pay the fine of ₹ 50,000 instead of ₹ 1,44,675 which in our considered view is a maximum amount of penalty inflicted on the petitioner by the revisional authority for dodging/evading tax liability. We are, therefore, in complete agreement with the order passed by the revisional authority The petition lacks merit and is dismissed accordingly
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