https://www.taxtmi.com/caselaws?id=149925 Enhanced penalty for failure to file quarterly sales tax returns and pay tax on time was upheld because the default was admitted and the authority found, on objective material, that the breach was deliberate and wilful. In fixing discretionary penalty up to the statutory maximum, the authority could consider all relevant surrounding circumstances, including the assessee's prior and subsequent conduct, to assess whether the default was venial or intentional. The allegation of extraneous political motive was rejected because the order rested on independent factual reasons, and concurrent findings in revision did not disclose any question of law. en-us Wed, 28 Oct 1970 00:00:00 +0530 Mon, 06 May 2013 13:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149925 Enhanced penalty for failure to file quarterly sales tax returns and pay tax on time was upheld because the default was admitted and the authority found, on objective material, that the breach was deliberate and wilful. In fixing discretionary penalty up to the statutory maximum, the authority could consider all relevant surrounding circumstances, including the assessee's prior and subsequent conduct, to assess whether the default was venial or intentional. The allegation of extraneous political motive was rejected because the order rested on independent factual reasons, and concurrent findings in revision did not disclose any question of law. Case-Laws VAT and Sales Tax Wed, 28 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149925