TMI Blog2014 (3) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... 43(3A) of the Gujarat Sales Tax Act, 1969 is not mandatory to levy penalty per default of filing declaration or late return - Held that:- If a penalty is not mandatory, for variety of reasons, the authority may chose not to impose the penalty. However, whether mandatory or otherwise, the authority for valid reasons decides to impose penalty, the question would be could such penalty be reduced belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Tribunal, Ahmedabad [ Tribunal for short]. We may notice the facts from Tax Appeal No. 928 of 2013. In such appeal, the judgment of the Tribunal dated 2nd April 2013 is under challenge. Following question of law has been presented for our consideration : Whether on the facts and in the circumstances of the case, the Tribunal has rightly held that the provision of penalty under section 43( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act would show that the provision for penalty was not mandatory and the word shall contained in subsection (3A) of Section 45 should be read as may and resultantly, the penalty was not mandatory. Having said so, considering the facts of the case, the Tribunal reduced the penalty from that imposed by the competent authority and confirmed by the appellate authority. Learned AGP Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, whether mandatory or otherwise, the authority for valid reasons decides to impose penalty, the question would be could such penalty be reduced below the minimum prescribed under the law. With the view of the Tribunal that the penalty under section 45(3A) of the Act is not mandatory, we are prima facie in agreement with. In this context, we refer to the decision of the Apex Court in case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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