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2015 (8) TMI 1182 - HC - VAT and Sales TaxImposition of Penalty Legality Authority found that there was intention to evade tax and no documents were available in vehicle when vehicle was checked, therefore imposed tax and 3.5 times penalty Appeal against said order was dismissed Held that:- No reasons have been assigned for imposing penalty Supreme Court in Hindustan Steel Ltd. v. State of Orissa reported in [1969 (8) TMI 31 - SUPREME Court] Order imposing penalty will not ordinarily be imposed unless party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest In quasi-judicial function application of mind to facts as well as to requirement of law was necessary However authority has not assigned any reason that why penalty of 3.5 times was imposed against petitioner It was necessary for authority to assign proper reasons in imposing penalty Thus, imposition of tax hereby upheld, however, order of penalty set aside Matter remanded back to authority to pass proper order in regard to penalty after considering all facts of case Decided partially in favour of Assesse.
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