https://www.taxtmi.com/caselaws?id=156114 Mere wrong posting of sales in the return did not justify penalty under section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 where the transactions were fully recorded in the books and a revised return correcting the accounting error was filed before detection and well before assessment. The Tribunal's reliance on earlier non-payment was insufficient to prove concealment or deliberate furnishing of inaccurate particulars, so the penalty was held unsustainable. The availability of an alternative remedy was not treated as an absolute bar to writ jurisdiction where the challenged finding was perverse and contrary to law, and the order restoring the penalty was quashed. en-us Thu, 03 Nov 1988 00:00:00 +0530 Fri, 13 Sep 2013 16:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156114 Mere wrong posting of sales in the return did not justify penalty under section 16(1)(e) of the Rajasthan Sales Tax Act, 1954 where the transactions were fully recorded in the books and a revised return correcting the accounting error was filed before detection and well before assessment. The Tribunal's reliance on earlier non-payment was insufficient to prove concealment or deliberate furnishing of inaccurate particulars, so the penalty was held unsustainable. The availability of an alternative remedy was not treated as an absolute bar to writ jurisdiction where the challenged finding was perverse and contrary to law, and the order restoring the penalty was quashed. Case-Laws VAT and Sales Tax Thu, 03 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156114