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2016 (7) TMI 1156 - MADRAS HIGH COURTLevy of penalty - delay in payment of tax - Held that:- . The mere non payment of tax would not be sufficient to attract Section 8(b) of the Lodging Houses Act for the purpose of levying penalty. The authority should specifically record the finding that the non payment of dues was without sufficient cause and was on account of negligence. Further more, the authority in a single line rejected the reason given by the petitioner for not making payment of tax on time, by stating that cause given by the appellant is not sufficient cause. - Penalty order quashed.
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