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2016 (11) TMI 981 - RAJASTHAN HIGH COURTNon service of notice - Rajasthan Tax Board, a statutory body - Held that: - the declaration form ST-18C was filed before the AO himself on a show cause notice and judgment of apex court in State of Rajasthan & Another v. D.P. Metals [2001 (10) TMI 881 - SUPREME COURT OF INDIA] squarely applies, where it was held that The quantum of penalty under the circumstances enumerated in section 78(5) cannot, in our opinion, be regarded as illegal. The quantum of tax levied by the taxing statute, the conditions subject to which it is levied, the manner in which it is sought to be recovered, are all matters within the competence of the Legislature, and in dealing with the contention raised by a citizen that the taxing statute contravenes article 19, courts would naturally be circumspect and cautious" as such there cannot, in the present case, be any valid challenge to the rate of penalty provided for in section 78(5) of the Act. Petition dismissed - decided against petitioner.
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