https://www.taxtmi.com/caselaws?id=156112 The Tribunal held that section 8, including section 8(6), of the West Bengal Taxation Tribunal Act, 1987 empowered it to examine the quantum of penalty for transporting goods without a permit. It further stated that penalty discretion must be exercised properly and judiciously, having regard to the degree of breach and all relevant circumstances. On the facts, the breach was a first lapse, arose from a communication gap between offices, and was treated by the authorities as a technical infraction. The penalty was therefore reduced to Rs. 10,000 and the excess amount was directed to be refunded. en-us Mon, 24 Apr 1989 00:00:00 +0530 Fri, 13 Sep 2013 16:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156112 The Tribunal held that section 8, including section 8(6), of the West Bengal Taxation Tribunal Act, 1987 empowered it to examine the quantum of penalty for transporting goods without a permit. It further stated that penalty discretion must be exercised properly and judiciously, having regard to the degree of breach and all relevant circumstances. On the facts, the breach was a first lapse, arose from a communication gap between offices, and was treated by the authorities as a technical infraction. The penalty was therefore reduced to Rs. 10,000 and the excess amount was directed to be refunded. Case-Laws VAT and Sales Tax Mon, 24 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156112