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2013 (6) TMI 111 - DELHI HIGH COURTCase against sales tax officer (petitioner) - disciplinary proceedings for wrong decisions - allegation of undue favor of assessee - The stand of the petitioner was that 2.5 times of the tax was the maximum penalty which could be levied and thus a wrong discharge of his quasi judicial functions could not be made the subject matter of a domestic inquiry. As regards the tax levied, he stated that since the dealer told him that the end use of the wax was manufacturing candles, he levied the correct tax. Held that:- In the instant case there is no charge of any oblique motive against the petitioner. - As we read the evidence in light of the charge and the Statement of Imputation, we concur with the view taken by the Tribunal that it is a case of gross negligence. We highlight. It is not a case where the stand of the department is that after considering the relevant material a wrong assessment was made. Though the counsel (of the petitioner) did not expressly concede, but tacitly admitted that the petitioner gullibly accepted what fell from the mouth of the owner of the goods. - petition dismissed.
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