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2016 (10) TMI 83 - HC - VAT and Sales TaxImposition of penalty under Section 53(3) of the A.P. Value Added Tax Act, 2005 - milling of paddy - sale of rice - difference between turnover reported in the returns and turnover reported in the audited books of accounts - alternative remedy of appeal - under-declaration of tax - Sections 53(1) and 53(3) of the Act - is imposition of penalty justified was there any wilful attempt to avoid tax? - Held that: - The distinction between Sections 53(1) and 53(3) of the Act is the dealers intent. While a bonafide error would fall within the ambit of Section 53(1) of the Act, wilful or intentional under-declaration of tax would fall within the scope of Section 53(3) of the Act. The respondents were justified, in imposing penalty under Section 53(3) of the Act on their coming to the conclusion that the under-declaration of tax by the dealer was with wilful intent - no reason to interfere with the impugned order, passed by the Appellate Deputy Commissioner, in proceedings under Article 226 of the Constitution of India - petition dismissed - decided against petitioner.
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