https://www.taxtmi.com/caselaws?id=157382 Penalty under section 45A of the Kerala General Sales Tax Act was sustained where the assessee filed untrue returns and substantially suppressed turnover over two assessment years. The court accepted the concurrent factual findings that revised returns were filed only after a long delay in one year and only after verification of accounts had begun in the other, and it rejected the explanation based on reliance on a part-time accountant because the monthly returns also did not reflect true accounts. As bona fides turned on fact and no legal error was shown, the High Court refused interference under Article 226 and left the penalty orders undisturbed. en-us Wed, 23 Feb 1994 00:00:00 +0530 Fri, 04 Oct 2013 16:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157382 Penalty under section 45A of the Kerala General Sales Tax Act was sustained where the assessee filed untrue returns and substantially suppressed turnover over two assessment years. The court accepted the concurrent factual findings that revised returns were filed only after a long delay in one year and only after verification of accounts had begun in the other, and it rejected the explanation based on reliance on a part-time accountant because the monthly returns also did not reflect true accounts. As bona fides turned on fact and no legal error was shown, the High Court refused interference under Article 226 and left the penalty orders undisturbed. Case-Laws VAT and Sales Tax Wed, 23 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157382