https://www.taxtmi.com/caselaws?id=159789 Section 45A of the Kerala General Sales Tax Act operates as an independent penal mechanism and does not depend on completion of assessment. Where the authorities examined recovered records, books of account, discrepancies in sales and purchases, and the dealer's explanation, and recorded concurrent findings of deliberate suppression and contumacious conduct, the penalty was sustained. The Kerala High Court reiterated that writ interference under Article 226 is unwarranted when such findings are supported by material and are neither arbitrary nor perverse. On that basis, the penalty remained upheld and no interference was called for. en-us Tue, 03 Jun 1997 00:00:00 +0530 Mon, 02 Dec 2013 12:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159789 Section 45A of the Kerala General Sales Tax Act operates as an independent penal mechanism and does not depend on completion of assessment. Where the authorities examined recovered records, books of account, discrepancies in sales and purchases, and the dealer's explanation, and recorded concurrent findings of deliberate suppression and contumacious conduct, the penalty was sustained. The Kerala High Court reiterated that writ interference under Article 226 is unwarranted when such findings are supported by material and are neither arbitrary nor perverse. On that basis, the penalty remained upheld and no interference was called for. Case-Laws VAT and Sales Tax Tue, 03 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159789