https://www.taxtmi.com/caselaws?id=153275 The HC held that revisional power under section 22A of the Karnataka Sales Tax Act could not be used to disturb an appellate authority's discretionary reduction of penalty for delayed payment of monthly tax instalments under section 12-B(2). The assessee's explanation for delay was accepted on facts, and the appellate authority found no deliberate default, contumacious conduct, or conscious disregard of statutory obligation; it therefore reduced the penalty as the ends of justice were met by a lesser amount. Because the appellate order was neither arbitrary nor perverse nor otherwise legally unsustainable, the Commissioner had no justification to interfere, and the revisional order was set aside. en-us Thu, 02 Apr 1981 00:00:00 +0530 Sat, 20 Jul 2013 16:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153275 The HC held that revisional power under section 22A of the Karnataka Sales Tax Act could not be used to disturb an appellate authority's discretionary reduction of penalty for delayed payment of monthly tax instalments under section 12-B(2). The assessee's explanation for delay was accepted on facts, and the appellate authority found no deliberate default, contumacious conduct, or conscious disregard of statutory obligation; it therefore reduced the penalty as the ends of justice were met by a lesser amount. Because the appellate order was neither arbitrary nor perverse nor otherwise legally unsustainable, the Commissioner had no justification to interfere, and the revisional order was set aside. Case-Laws VAT and Sales Tax Thu, 02 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153275