TMI Blog2016 (11) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... applies, where it was held that The quantum of penalty under the circumstances enumerated in section 78(5) cannot, in our opinion, be regarded as illegal. The quantum of tax levied by the taxing statute, the conditions subject to which it is levied, the manner in which it is sought to be recovered, are all matters within the competence of the Legislature, and in dealing with the contention raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that vehicle bearing no.RJ02-G-3006 was intercepted on 5.8.2004. The driver/incharge produced bill no.36 dated 4.8.2004, however, did not produce declaration form ST-18C and it was noticed that the driver/incharge did not stop at the check-post and did not get the bills of the goods inspected at the check-post and only stopped the vehicle after being chased by the officers of the Revenue and takin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r contended that the order of AO was just and proper as the driver did not stop at the check-post and once the driver ran away and after being chased stopped the vehicle, proves that there was something fishy and the truck was being carried with the intention of evasion of tax. Thus, contended that questions of law arise out of the order of Tax Board, which needs consideration. 7. I have consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only in case where there is nexus of any evasion or avoidance of tax with the breach of sub-sec. (10-A) that the penalty can be imposed otherwise, it is the discretion left with the assessing authority to levy the penalty but he cannot act mechanically in levy of penalty under sub-sec. (10-A) as such. In view thereof, we are of the opinion that to the extent, the learned Single Judge found ..... X X X X Extracts X X X X X X X X Extracts X X X X
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