https://www.taxtmi.com/caselaws?id=159352 Penalty under section 13(5) of the Orissa Sales Tax Act is discretionary and cannot be imposed automatically for default in payment. The authority must assess whether the assessee offered a plausible explanation, whether mala fides or conscious disregard of the statutory duty is shown, and whether all relevant circumstances support the exercise of discretion. The record indicated substantial receivables from Government departments and a failure by the authorities to record a clear finding on that claim, while the non-deduction contemplated by section 13-AAA was also a relevant factor bearing on bona fides. The quantum of penalty had to be considered with reference to the amount withheld and the period of default, and fresh consideration was required. en-us Wed, 14 May 1997 00:00:00 +0530 Thu, 21 Nov 2013 12:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159352 Penalty under section 13(5) of the Orissa Sales Tax Act is discretionary and cannot be imposed automatically for default in payment. The authority must assess whether the assessee offered a plausible explanation, whether mala fides or conscious disregard of the statutory duty is shown, and whether all relevant circumstances support the exercise of discretion. The record indicated substantial receivables from Government departments and a failure by the authorities to record a clear finding on that claim, while the non-deduction contemplated by section 13-AAA was also a relevant factor bearing on bona fides. The quantum of penalty had to be considered with reference to the amount withheld and the period of default, and fresh consideration was required. Case-Laws VAT and Sales Tax Wed, 14 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159352