https://www.taxtmi.com/caselaws?id=219387 Penalty under the Orissa Value Added Tax Act and the Orissa Entry Tax Act could not be sustained where the vehicle carried valid documents and the authorities found no false or forged way-bill; merely alleging that it took a different route and avoided the declared check gate did not satisfy the statutory preconditions for action. Because section 74(5) is penal in character, it must be strictly construed, and its scope cannot be expanded by suspicion or presumed intent to evade tax. The revisional authority therefore erred in upholding the penalty on grounds not covered by the provision, and the impugned orders were quashed. en-us Wed, 14 Mar 2012 00:00:00 +0530 Thu, 18 Sep 2014 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219387 Penalty under the Orissa Value Added Tax Act and the Orissa Entry Tax Act could not be sustained where the vehicle carried valid documents and the authorities found no false or forged way-bill; merely alleging that it took a different route and avoided the declared check gate did not satisfy the statutory preconditions for action. Because section 74(5) is penal in character, it must be strictly construed, and its scope cannot be expanded by suspicion or presumed intent to evade tax. The revisional authority therefore erred in upholding the penalty on grounds not covered by the provision, and the impugned orders were quashed. Case-Laws VAT and Sales Tax Wed, 14 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219387