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2017 (2) TMI 813 - ORISSA HIGH COURTLevy of penalty u/s 44(i) of the OVAT Act - Whether the findings arrived at by the Deputy Commissioner, Sales Tax in determining the daily sale of the dealer @ ₹ 10,000/- for the period from 11.01.2007 to 31.03.2007 and ₹ 15,000/- from 01.04.2007 to 29.02.2008 per day and determining the liability U/s.44 of the OVAT Act and imposition of penalty U/s.44(i) of the OVAT Act which resulted in reduction of the amount is justified in the eye of law? Held that: - whatever ground has been taken by way of substantial question of law, actually it is not substantial question of law, rather it pertains to factual aspect and the second appellate authority accepting the reasons of the first appellate authority, which is based upon cogent evidence, has found no reason to deviate from it. We, in exercise of power conferred u/s 80 of the OVAT Act, may interfere with the finding of the statutory appellate authority if there is any error apparent on the face of record or miscarriage of justice, but cannot assume the power of appellate court for reversing the fact finding by re-appreciating the evidence or the materials produced before the appellate forum. Review application dismissed.
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