https://www.taxtmi.com/caselaws?id=158683 The court upheld the reduction of the penalty amount from Rs. 1,61,864 to Rs. 25,437 by the Board of Revenue in a case concerning the imposition of penalties under section 45A(1)(b) of the Act for the year 1992-93. The court found that the penalty imposition was based on independent evaluation by the authorities, in accordance with a Division Bench ruling requiring such assessment. The judgment emphasized the need for proper evaluation and justification for penalties under the law, ensuring proportionality and evidence-based decisions in cases of non-compliance. The original petition challenging the penalty imposition was dismissed. en-us Mon, 24 Feb 1997 00:00:00 +0530 Tue, 05 Nov 2013 15:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158683 The court upheld the reduction of the penalty amount from Rs. 1,61,864 to Rs. 25,437 by the Board of Revenue in a case concerning the imposition of penalties under section 45A(1)(b) of the Act for the year 1992-93. The court found that the penalty imposition was based on independent evaluation by the authorities, in accordance with a Division Bench ruling requiring such assessment. The judgment emphasized the need for proper evaluation and justification for penalties under the law, ensuring proportionality and evidence-based decisions in cases of non-compliance. The original petition challenging the penalty imposition was dismissed. Case-Laws VAT and Sales Tax Mon, 24 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158683