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2014 (7) TMI 153 - HC - VAT and Sales TaxImposition of penalty under Section 53(12) - attempt to evasion of tax - Tribunal reduced penalty to nominal amount - Held that:- no discretion is vested in the authority or the Appellate Tribunal to either impose less or reduce the penalty less than double the amount of tax leviable under the provision. Having regard to the language employed in this provision, it is clear that the provision is mandatory in nature and no discretion is vested with the Commercial Tax Officer or the Appellate Tribunal to levy less or reduce penalty under this provision - Tribunal has committed a serious error in modifying the order of the Joint Commissioner of Commercial Taxes, which had imposed only the minimum penalty payable under the provision and in reducing the same - Decided in favour of Revenue.
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