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2018 (3) TMI 1102 - HC - VAT and Sales TaxKara Samadhana Scheme of 2017 - Penalty - Held that: - the intention of the Revenue is to extend the benefit in respect of all kinds of penalties. Therefore, in our view, the expression ‘all kinds of penalties’ must be construed to include penalty imposed for delayed filing also. Therefore, it must be held as penalty ‘till the date of filing’. Filing of return must be held as a process related to assessment. On this premise also, penalty imposed for delayed filing of returns must also be eligible for consideration under the Scheme. Therefore, any other interpretation would be incongruous. Appeal dismissed - decided against appellant.
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