https://www.taxtmi.com/caselaws?id=156585 Section 18A of the Karnataka Sales Tax Act, 1957 does not make penalty automatic for every contravention of section 18; the assessing authority must exercise judicial discretion and consider the surrounding circumstances and the dealer's conduct. Applying that principle, excess tax collection caused by a bona fide mutual mistake about the applicable rate, without deliberate intent to enrich the dealer, did not justify levy of penalty at the full excess amount. The penalty was therefore not sustainable on the facts and was set aside. en-us Mon, 29 Jun 1992 00:00:00 +0530 Sat, 21 Sep 2013 17:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156585 Section 18A of the Karnataka Sales Tax Act, 1957 does not make penalty automatic for every contravention of section 18; the assessing authority must exercise judicial discretion and consider the surrounding circumstances and the dealer's conduct. Applying that principle, excess tax collection caused by a bona fide mutual mistake about the applicable rate, without deliberate intent to enrich the dealer, did not justify levy of penalty at the full excess amount. The penalty was therefore not sustainable on the facts and was set aside. Case-Laws VAT and Sales Tax Mon, 29 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156585