Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Penalty under the law arises as a discretionary sanction and authorities may impose it; however, where a State government organisation lacked malafide intent, faced staffing and procedural difficulties, and ultimately filed the required correction statement rectifying defects, the tribunal found that quasi criminal penalty was inappropriate and granted leniency by setting aside the penalty. The note emphasises that discretion (expressed by 'may') permits relief where procedural obstacles and absence of deliberate default are established and where administrative assistance was lacking, supporting mitigation rather than enforcement.
Penalty under the law arises as a discretionary sanction and authorities may impose it; however, where a State government organisation lacked malafide intent, faced staffing and procedural difficulties, and ultimately filed the required correction statement rectifying defects, the tribunal found that quasi criminal penalty was inappropriate and granted leniency by setting aside the penalty. The note emphasises that discretion (expressed by 'may') permits relief where procedural obstacles and absence of deliberate default are established and where administrative assistance was lacking, supporting mitigation rather than enforcement.
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