TMI Blog2013 (10) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to impose/levy penalty not exceeding one and half times the tax. Having considered the submission of learned counsel for the appellant and peculiar facts and circumstances of the case and having considered the provisions contained in sub-section (2) of Section 6 of the Act, we are inclined to reduce the penalty. Learned Government Advocate also has not seriously opposed the submission made by l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 02.06.2006 passed under Section 6 of the Act, the Assessing Officer held that the appellant was liable to pay entry tax of ₹ 3,61,791/- and penalty under Section 6(2) of the Act, equal to the entry tax. That order was carried in appeal by the appellant before the Joint Commissioner of Commercial Taxes (Appeals) under Section 13(5) of the Act. The appeal was allowed and the orders under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asessment is due to wilful non-disclosure of the entry of such goods by the dealer direct him to pay in addition to the tax assessed under sub- section (1) a penalty not exceeding one and a half times the tax so assessed. In other words a penalty up to one and a half times the tax so assessed. 4. From bare perusal of this provision it appears to us that a discretion is conferred on the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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