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2013 (10) TMI 1283 - KARNATAKA HIGH COURTLevy of entry tax - penalty under Section 6(2) of the Karnataka Tax on Entry of Goods Act, 1979 - Held that:- From bare perusal of this provision it appears that a discretion is conferred on the authority to impose/levy penalty not exceeding one and half times the tax. Having considered the submission of learned counsel for the appellant and peculiar facts and circumstances of the case and having considered the provisions contained in sub-section (2) of Section 6 of the Act, we are inclined to reduce the penalty. Learned Government Advocate also has not seriously opposed the submission made by learned counsel for the appellant. - Penalty reduced - Decided partly in favour of assessee.
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