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2017 (5) TMI 1228 - HC - VAT and Sales TaxPenalty u/s 45(6) of the Gujarat Sales Tax Act, 1969 - The revisional authority took the assessment order under suo-motu revision and raised demand - penalty was deleted mainly on the ground that the revisional authority has no jurisdiction to levy penalty for the first time - Held that: - the issue is not res-integra in view of decision of the Division Bench of this Court in the case of Ridhhi Siddhi Gluco Biols Ltd. [2017 (4) TMI 309 - GUJARAT HIGH COURT], where it was held that the penalty u/s 45(6) of the Act is mandatory and therefore, the same can be levied by the revisional authority for the first time in the suo-motu revisional proceedings - penalty upheld. Interest u/s 47(4A) of the Act - Held that: - considering sub-clause (vi) of section 47(4A) of the Act, it cannot be said that the learned tribunal has committed any error in restricting interest charged under section 47(4) of the Act for the period of 36 months only. Petition allowed - decided partly in favor of petitioner.
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