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2015 (3) TMI 664 - HC - VAT and Sales TaxImposition of penalty - penalty was imposed on the present appellant/dealer for not filing the report within the meaning of sub-Sections (1) and (2) of Section 61 of the Maharashtra Value Added Tax Act, 2002 - Delay in filing of report due to accountant leaving the job abruptly- Held that:- The discretion that is vested in the Tribunal in matters of imposition of penalty is circumscribed by the fact that if the report is filed within the period as specified in proviso, namely, one month and the dealer proves to the satisfaction of the Commissioner that the delay was on account of factors, beyond his control, then the penalty is not to be imposed at all. Sub-Section (2) of Section 61 contains this proviso and which, thus, enables the Tribunal to condone the delay, which occurs beyond the period stipulated therein. However, the Tribunal is empowered to impose penalty and that discretionary power is not being challenged or questioned. In the present case, the Tribunal imposed the penalty after recording a finding that the Accountant may have left the job on 30th August,2008. But there is no reasonable explanation forthcoming for the delay in filing the report thereafter belatedly in April, 2009. That the appellant, therefore, was not prevented by any factors, beyond its control, is apparent from the reading of this finding of the Tribunal. In these circumstances, so as to discourage the dealers or parties like the appellant from delaying the filing of the report that the penalty has been imposed. In fact, the penalty imposed of ₹ 1,70,747/- in the first appellate order has been brought down and reduced to ₹ 1,00,000/- in the second appeal by the Tribunal. In such circumstances, we do not find that the order raises any substantial questions of law. - Decided against assessee.
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