https://www.taxtmi.com/caselaws?id=158713 Where a penalty for non-wilful failure is capped by statute at not exceeding one-half of the tax or fee due, the authority must give reasons before selecting the maximum within that ceiling. The text states that once the failure was found not wilful, the statutory limit applied, but no circumstances were shown to justify the highest permissible penalty. The penalty was therefore considered excessive and was reduced to one-fourth of the tax due. en-us Thu, 18 Jul 1996 00:00:00 +0530 Tue, 05 Nov 2013 18:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158713 Where a penalty for non-wilful failure is capped by statute at not exceeding one-half of the tax or fee due, the authority must give reasons before selecting the maximum within that ceiling. The text states that once the failure was found not wilful, the statutory limit applied, but no circumstances were shown to justify the highest permissible penalty. The penalty was therefore considered excessive and was reduced to one-fourth of the tax due. Case-Laws VAT and Sales Tax Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158713