1973 (7) TMI 71

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..... see to tax under the Mysore Sales Tax Act, 1957, for the assessment year 1970-71. His tax liability was assessed at Rs. 2,010 for the year ending 19th October, 1971. The assessing authority found that the assessee had not paid the advance tax as provided under sub-section (1) of section 12-B of the Act. Therefore, by the impugned order dated 20th July, 197i, he levied the maximum penalty provided .....

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..... mposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation. Penalty will not also be imposed merely because it is lawful to do so. Whether penalty should be imposed for failure to perform a statutory obligation is a matter of discretion of the authority to be exercised judicially .....

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