https://www.taxtmi.com/caselaws?id=159491 Penalty under section 45A(1)(b) of the Kerala General Sales Tax Act is an independent penal measure and may be imposed separately from assessment proceedings if the statutory conditions are satisfied. The authority must apply judicial discretion, fixing the quantum with reference to the gravity of the offence and the surrounding facts. Here, the records showed stock discrepancies, deliberate suppression, failure to maintain true and correct accounts, and no legal basis to avoid penalty. The penalty was therefore found to have been imposed after independent evaluation and proper exercise of discretion, with no ground for interference. en-us Thu, 20 Jul 1995 00:00:00 +0530 Tue, 26 Nov 2013 13:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159491 Penalty under section 45A(1)(b) of the Kerala General Sales Tax Act is an independent penal measure and may be imposed separately from assessment proceedings if the statutory conditions are satisfied. The authority must apply judicial discretion, fixing the quantum with reference to the gravity of the offence and the surrounding facts. Here, the records showed stock discrepancies, deliberate suppression, failure to maintain true and correct accounts, and no legal basis to avoid penalty. The penalty was therefore found to have been imposed after independent evaluation and proper exercise of discretion, with no ground for interference. Case-Laws VAT and Sales Tax Thu, 20 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159491