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    <title>1996 (9) TMI 580 - PUNJAB HIGH COURT</title>
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    <description>The Court held that no referable question of law arose in a case where a registered dealer sought referral of legal questions to the High Court regarding penalties imposed under the Haryana General Sales Tax Act. The Court found that the penalties were justified based on factual findings, the Excise and Taxation Officer had the authority to impose penalties, compliance with rule 27 was not necessary for penalty proceedings, and the officer&#039;s discretion in setting penalty rates was properly exercised. The petition was dismissed, affirming the Tribunal&#039;s decision on penalty imposition.</description>
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    <pubDate>Sat, 07 Sep 1996 00:00:00 +0530</pubDate>
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      <title>1996 (9) TMI 580 - PUNJAB HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159000</link>
      <description>The Court held that no referable question of law arose in a case where a registered dealer sought referral of legal questions to the High Court regarding penalties imposed under the Haryana General Sales Tax Act. The Court found that the penalties were justified based on factual findings, the Excise and Taxation Officer had the authority to impose penalties, compliance with rule 27 was not necessary for penalty proceedings, and the officer&#039;s discretion in setting penalty rates was properly exercised. The petition was dismissed, affirming the Tribunal&#039;s decision on penalty imposition.</description>
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      <pubDate>Sat, 07 Sep 1996 00:00:00 +0530</pubDate>
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