https://www.taxtmi.com/caselaws?id=150797 Penalty under a taxing statute that is discretionary must be imposed only after objective consideration of the dealer's explanation and the surrounding circumstances. The authority must apply its mind to the material on record; penalty proceedings are quasi-criminal in nature and the dealer's explanation is to be tested on a preponderance of probabilities. Where the revisional order is cryptic, relies on irrelevant considerations, and does not address the explanation for delayed payment, it suffers from non-application of mind and cannot stand. The penalty order was quashed and the matter remitted for fresh decision in accordance with law. en-us Tue, 15 Jul 1975 00:00:00 +0530 Wed, 22 May 2013 17:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150797 Penalty under a taxing statute that is discretionary must be imposed only after objective consideration of the dealer's explanation and the surrounding circumstances. The authority must apply its mind to the material on record; penalty proceedings are quasi-criminal in nature and the dealer's explanation is to be tested on a preponderance of probabilities. Where the revisional order is cryptic, relies on irrelevant considerations, and does not address the explanation for delayed payment, it suffers from non-application of mind and cannot stand. The penalty order was quashed and the matter remitted for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Tue, 15 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150797