https://www.taxtmi.com/caselaws?id=158304 Surprise inspection revealed substantial stock shortage, unaccounted sales of high speed diesel and motor spirit, and nearly 350 bills omitted from the day book and stock register. The authorities treated these omissions as a continuing pattern of suppression and tax evasion rather than accidental lapses, and the quasi-criminal nature of the penalty proceeding did not prevent imposition of the highest statutory sanction. The Court held that the record independently justified the maximum penalty under section 45A of the Kerala General Sales Tax Act, 1963, and upheld the penalty. en-us Thu, 29 Feb 1996 00:00:00 +0530 Sat, 19 Oct 2013 18:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158304 Surprise inspection revealed substantial stock shortage, unaccounted sales of high speed diesel and motor spirit, and nearly 350 bills omitted from the day book and stock register. The authorities treated these omissions as a continuing pattern of suppression and tax evasion rather than accidental lapses, and the quasi-criminal nature of the penalty proceeding did not prevent imposition of the highest statutory sanction. The Court held that the record independently justified the maximum penalty under section 45A of the Kerala General Sales Tax Act, 1963, and upheld the penalty. Case-Laws VAT and Sales Tax Thu, 29 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158304