Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 360 - KERALA HIGH COURTPenalty under Section 45A of the Kerala General Sales Tax Act - Held that:- Petitioner has already obtained an advantage by getting his penalty reduced to the actual amount of tax, as arrived at in the assessment order. This amount (Rs.1,42,425/-) is much lower than the tax amount that was found due by the 3rd respondent in Ext.P1 order (Rs.2,80,140/-). Thus, although the 1st respondent had reduced the penalty amount to the actual amount of tax involved, he then proceeded to adopt the tax amount, as arrived at by the Assessing Officer and not the tax amount arrived at by the Intelligence Officer in the penalty proceedings, as the basis for computation of the reduced penalty that was payable pursuant to Ext.P5 order dated 15.07.2009. The contention of the petitioner that the penalty amount should now be further reduced and confined to an amount of ₹ 24,288/-, based on the assessment order that was passed after considering materials that were not available before the Intelligence Officer while passing Ext.P1 order, is wholly unjustified and liable to be rejected. - Time period to make the balance payment is granted to the assessee - Decided against assessee.
|