https://www.taxtmi.com/caselaws?id=160600 Tax was required to be deducted at source from payments to contractors under section 13AA of the Orissa Sales Tax Act, and the deducted amount had to be deposited within the prescribed time; non-deduction and non-deposit breached the statutory scheme, attracting penalty. Where section 13AA(6) fixes only an outer ceiling of penalty, however, the authority must exercise a reasoned discretion in determining the quantum and cannot impose the maximum as a matter of course. The liability to penalty was therefore sustained, but the extent of penalty required fresh consideration on remand confined to that issue. en-us Fri, 16 Feb 2001 00:00:00 +0530 Fri, 20 Dec 2013 16:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160600 Tax was required to be deducted at source from payments to contractors under section 13AA of the Orissa Sales Tax Act, and the deducted amount had to be deposited within the prescribed time; non-deduction and non-deposit breached the statutory scheme, attracting penalty. Where section 13AA(6) fixes only an outer ceiling of penalty, however, the authority must exercise a reasoned discretion in determining the quantum and cannot impose the maximum as a matter of course. The liability to penalty was therefore sustained, but the extent of penalty required fresh consideration on remand confined to that issue. Case-Laws VAT and Sales Tax Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160600