https://www.taxtmi.com/caselaws?id=155999 Failure to pay enhanced tax while seeking administrative reduction did not amount to sufficient cause where the proprietor knew the revised rate yet continued paying at the old rate. The default therefore fell within the provision penalising non-payment without sufficient cause, but it did not amount to fraudulent evasion. On that construction, the statutory phrase "double the amount of tax evaded" applied only to cases involving fraudulent evasion, not to a bona fide default without such deceit. The enhanced penalty was set aside and liability was confined to the fixed statutory penalty of Rs. 250. en-us Mon, 04 Dec 1989 00:00:00 +0530 Wed, 11 Sep 2013 17:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155999 Failure to pay enhanced tax while seeking administrative reduction did not amount to sufficient cause where the proprietor knew the revised rate yet continued paying at the old rate. The default therefore fell within the provision penalising non-payment without sufficient cause, but it did not amount to fraudulent evasion. On that construction, the statutory phrase "double the amount of tax evaded" applied only to cases involving fraudulent evasion, not to a bona fide default without such deceit. The enhanced penalty was set aside and liability was confined to the fixed statutory penalty of Rs. 250. Case-Laws VAT and Sales Tax Mon, 04 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155999