https://www.taxtmi.com/caselaws?id=162662 Production of a bogus declaration to claim tax exemption attracted penalty under section 6A(3), because the declaration was found to be created and used to secure an unlawful tax benefit, and the assessee remained responsible for documents filed on its behalf. Where the statute prescribed a minimum penalty, that minimum could not be reduced on an equitable or special-case basis once the bogus declaration finding was sustained. The mandatory character of the provision required enforcement of the statutory penalty to deter false claims and protect revenue. en-us Mon, 20 Nov 2006 00:00:00 +0530 Wed, 12 Mar 2014 14:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162662 Production of a bogus declaration to claim tax exemption attracted penalty under section 6A(3), because the declaration was found to be created and used to secure an unlawful tax benefit, and the assessee remained responsible for documents filed on its behalf. Where the statute prescribed a minimum penalty, that minimum could not be reduced on an equitable or special-case basis once the bogus declaration finding was sustained. The mandatory character of the provision required enforcement of the statutory penalty to deter false claims and protect revenue. Case-Laws VAT and Sales Tax Mon, 20 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162662