https://www.taxtmi.com/caselaws?id=159000 Penalty for attempted tax evasion during transit under section 37(6) depends on factual appreciation of interception, inquiry and recorded satisfaction, so it may not raise a referable question of law where the finding is evidence-based. The officer's power to impose penalty under that provision is part of the transit check mechanism and does not depend on an assessment proceeding. Rule 27, which governs penalties under other provisions, does not apply to section 37(6). A maximum penalty within the statutory range may be sustained where the facts show evasion, use of a duplicate bill and a reasoned exercise of discretion. en-us Sat, 07 Sep 1996 00:00:00 +0530 Tue, 12 Nov 2013 16:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159000 Penalty for attempted tax evasion during transit under section 37(6) depends on factual appreciation of interception, inquiry and recorded satisfaction, so it may not raise a referable question of law where the finding is evidence-based. The officer's power to impose penalty under that provision is part of the transit check mechanism and does not depend on an assessment proceeding. Rule 27, which governs penalties under other provisions, does not apply to section 37(6). A maximum penalty within the statutory range may be sustained where the facts show evasion, use of a duplicate bill and a reasoned exercise of discretion. Case-Laws VAT and Sales Tax Sat, 07 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159000