https://www.taxtmi.com/caselaws?id=158926 The High Court of Orissa addressed the challenge to the legality of a penalty imposition under section 13(5) of the Orissa Sales Tax Act, 1947. The Court emphasized the discretionary nature of penalty imposition, the need for objective determination, and the requirement to provide reasons to prevent arbitrariness. The Court directed the matter back to the Sales Tax Officer for reconsideration in light of the Tribunal's order, ultimately disposing of the writ application. en-us Mon, 06 Nov 1995 00:00:00 +0530 Mon, 11 Nov 2013 14:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158926 The High Court of Orissa addressed the challenge to the legality of a penalty imposition under section 13(5) of the Orissa Sales Tax Act, 1947. The Court emphasized the discretionary nature of penalty imposition, the need for objective determination, and the requirement to provide reasons to prevent arbitrariness. The Court directed the matter back to the Sales Tax Officer for reconsideration in light of the Tribunal's order, ultimately disposing of the writ application. Case-Laws VAT and Sales Tax Mon, 06 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158926