https://www.taxtmi.com/caselaws?id=153390 Penalty under section 12-B of the Karnataka Sales Tax Act was discretionary within the statutory maximum and had to be fixed on relevant facts. The appellate authority validly reduced the penalty after considering that the tax liability arose from an amendment, no tax had been collected, and the assessee was under financial stress. The appellate power under section 20 was co-extensive with the assessing authority, so the Commissioner could not revise that order under section 22-A merely because he preferred a different view. Revisional interference was therefore unwarranted, and restoration of the original penalty could not stand. en-us Wed, 30 Jul 1980 00:00:00 +0530 Tue, 23 Jul 2013 12:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153390 Penalty under section 12-B of the Karnataka Sales Tax Act was discretionary within the statutory maximum and had to be fixed on relevant facts. The appellate authority validly reduced the penalty after considering that the tax liability arose from an amendment, no tax had been collected, and the assessee was under financial stress. The appellate power under section 20 was co-extensive with the assessing authority, so the Commissioner could not revise that order under section 22-A merely because he preferred a different view. Revisional interference was therefore unwarranted, and restoration of the original penalty could not stand. Case-Laws VAT and Sales Tax Wed, 30 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153390