https://www.taxtmi.com/caselaws?id=157198 Penalty under section 29A(4) of the Kerala General Sales Tax Act can be imposed only where the authorised officer forms a reasoned satisfaction, on relevant materials, that there was an attempt to evade tax. The provision is quasi-judicial in nature, and the authority must independently assess the gravity of the alleged default before fixing quantum. On the stated facts, the maximum penalty was imposed mechanically, without independent appraisal of the record or reasons justifying the extreme measure, so the penalty was not sustainable and the sustaining order was liable to be set aside. en-us Wed, 17 Feb 1993 00:00:00 +0530 Tue, 01 Oct 2013 15:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157198 Penalty under section 29A(4) of the Kerala General Sales Tax Act can be imposed only where the authorised officer forms a reasoned satisfaction, on relevant materials, that there was an attempt to evade tax. The provision is quasi-judicial in nature, and the authority must independently assess the gravity of the alleged default before fixing quantum. On the stated facts, the maximum penalty was imposed mechanically, without independent appraisal of the record or reasons justifying the extreme measure, so the penalty was not sustainable and the sustaining order was liable to be set aside. Case-Laws VAT and Sales Tax Wed, 17 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157198