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2017 (12) TMI 203 - HC - VAT and Sales TaxPenalty on entry tax - Section 15 of the Entry Tax Act - Held that: - Section 15(1) of the Entry Tax Act could be invoked only when a person, who is liable to pay tax under the Entry Tax Act, fails to comply with any of the provisions of the Entry Tax Act, and if he fails to do so, he is liable to pay penalty not exceeding finalised amount of tax - On a reading of the impugned assessment order, it is not clear as to how the respondent imposed penalty u/s 15(1) of the Entry Tax Act, and as to how the petitioner, who is liable to pay tax under the Entry Tax Act, failed to comply with the provisions of the Act. Admittedly, the entry tax has been paid, assessment has been completed and there is no tax liability pending. Therefore, to invoke Section 15(1) of the Entry Tax Act, the respondent should bring out as to how there is failure to comply with the provisions of the Act. The records show that nothing was retained by the petitioner and therefore, the question of invoking Section 15(1) of the Entry Tax Act, does not arise, as there is no contravention of the provisions of the Act as has been pointed out in the impugned order. Petition allowed - decided in favor of petitioner.
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