Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Imposition of penalty under Section 53(12) - Tribunal has committed a serious error in modifying the order of the Joint Commissioner of Commercial Taxes, which had imposed only the minimum penalty payable under the provision and in reducing the same - HC
Imposition of penalty under Section 53(12) - Tribunal has committed a serious error in modifying the order of the Joint Commissioner of Commercial Taxes, which had imposed only the minimum penalty payable under the provision and in reducing the same - HC
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