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2009 (1) TMI 182 - HC - VAT and Sales TaxPenalties under KVAT for non-filing of return – Constitutional Validity – The penalty provision being in addition to the compensatory provision for levying interest for the delayed period and also being in addition to other penalties under the other provisions of the Act itself, makes it all the more unreasonable, as when the penal provision of sub-section (1) of section 72 of the Act is compared with the levy of penalty under the other provisions of the Act itself, which provide for a lighter penalty for a greater violation - Consequently, the penalty orders or show-cause notices for imposing penalty, as the case may be, all stand quashed by issue of a writ of certiorari. The amount collected by way of penalty to be refunded to the respective petitioners.
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