Right to objection to penalty remains; objection authority may remit penalty and stay recovery pending final decision. Deletion of the proviso to the penalty provision does not remove the right to object to a penalty assessment; the penalty liability and amount remain subject to objection. The objection procedure permits the objection authority to accept objections and to effect relief including remission of penalty. Further, where conditions for entertaining an objection are complied with, the remaining disputed balance shall not be recovered until the objection is finally disposed of, and any deposited amount must be refunded if the objection succeeds.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Right to objection to penalty remains; objection authority may remit penalty and stay recovery pending final decision.
Deletion of the proviso to the penalty provision does not remove the right to object to a penalty assessment; the penalty liability and amount remain subject to objection. The objection procedure permits the objection authority to accept objections and to effect relief including remission of penalty. Further, where conditions for entertaining an objection are complied with, the remaining disputed balance shall not be recovered until the objection is finally disposed of, and any deposited amount must be refunded if the objection succeeds.
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