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1991 (1) TMI 424 - HC - VAT and Sales TaxExtract: .......the explanation of the appellant cannot be considered and then proceeded to affirm the order of the original authority imposing the maximum penalty. We are of the view that this order of the Joint Commissioner cannot be sustained having regard to the scheme and object of section 28-A(5) of the Act. 4.. Appeal is accordingly allowed. Appeal allowed.
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