https://www.taxtmi.com/caselaws?id=150187 Sentences for deliberate offences against public revenue must be deterrent, and a nominal penalty that trivialises fiscal contraventions is liable to enhancement. In this Gujarat HC decision, a fine of Rs. 10 for false sales tax returns and concealment of sales was found grossly inadequate and was enhanced to one month's simple imprisonment with a fine of Rs. 500, with default imprisonment. In connected revision matters arising from the same accused and comparable prosecutions, the substantive sentences of simple imprisonment were directed to run concurrently. The ruling stresses that sentencing in tax evasion cases must reflect the gravity of the offence and protect public revenue. en-us Mon, 12 Oct 1970 00:00:00 +0530 Thu, 09 May 2013 18:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150187 Sentences for deliberate offences against public revenue must be deterrent, and a nominal penalty that trivialises fiscal contraventions is liable to enhancement. In this Gujarat HC decision, a fine of Rs. 10 for false sales tax returns and concealment of sales was found grossly inadequate and was enhanced to one month's simple imprisonment with a fine of Rs. 500, with default imprisonment. In connected revision matters arising from the same accused and comparable prosecutions, the substantive sentences of simple imprisonment were directed to run concurrently. The ruling stresses that sentencing in tax evasion cases must reflect the gravity of the offence and protect public revenue. Case-Laws VAT and Sales Tax Mon, 12 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150187