https://www.taxtmi.com/caselaws?id=150977 Under section 13(2A) of the Karnataka Sales Tax Act, the State Government's power to remit penalty is discretionary and does not create an enforceable right for the defaulting assessee to demand notice or an opportunity of hearing before the request is decided. The provision was treated as one that does not involve adjudication of civil rights, so the principles of natural justice were held inapplicable in this context. The refusal to waive penalty also need not be a speaking order recording reasons. On that basis, the challenge to the Government's rejection of the waiver application failed. en-us Fri, 04 Apr 1975 00:00:00 +0530 Mon, 27 May 2013 10:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150977 Under section 13(2A) of the Karnataka Sales Tax Act, the State Government's power to remit penalty is discretionary and does not create an enforceable right for the defaulting assessee to demand notice or an opportunity of hearing before the request is decided. The provision was treated as one that does not involve adjudication of civil rights, so the principles of natural justice were held inapplicable in this context. The refusal to waive penalty also need not be a speaking order recording reasons. On that basis, the challenge to the Government's rejection of the waiver application failed. Case-Laws VAT and Sales Tax Fri, 04 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150977