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2017 (4) TMI 1114 - HC - VAT and Sales TaxImposition of penalty u/s 34 (7) of Himachal Pradesh VAT Act - one out of the six vehicles was neither declared electronically nor crossed through any of the multi purpose Barrier of the State - petitioner case is that in absence of any finding to the effect that the petitioner has attempted to evade the tax; the impugned order cannot be sustained - Held that: - the petitioner took no steps to explain or withdraw the admission by adducing clinching material so as to out way the admission and, therefore, learned first appellate authority committed no irregularity much less any illegality in dismissing the appeal by observing that respondent No.3 had imposed the penalty after following all the codal formalities - it was the representative of the petitioner who himself before respondent No.3 on 30.8.2013 had not only admitted his mistake but had expressed his readiness to pay the penalty imposed/due without seeking any more opportunity - petition dismissed - decided against petitioner.
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