https://www.taxtmi.com/caselaws?id=164038 Penalty for excess collection and return of central sales tax under section 9(2) of the Central Sales Tax Act read with sections 18 and 18A of the Karnataka Sales Tax Act is penal in character and cannot rest merely on an inaccurate return. The authorities must examine whether the excess collection arose from a bona fide accounting mistake or from deliberate, mala fide conduct, and whether the return can properly be treated as false. In the absence of a reasoned finding on the assessee's explanation and guilty intention, a penalty order is vulnerable for non-application of mind and cannot be sustained. en-us Sat, 16 May 2009 00:00:00 +0530 Sat, 08 Nov 2014 20:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164038 Penalty for excess collection and return of central sales tax under section 9(2) of the Central Sales Tax Act read with sections 18 and 18A of the Karnataka Sales Tax Act is penal in character and cannot rest merely on an inaccurate return. The authorities must examine whether the excess collection arose from a bona fide accounting mistake or from deliberate, mala fide conduct, and whether the return can properly be treated as false. In the absence of a reasoned finding on the assessee's explanation and guilty intention, a penalty order is vulnerable for non-application of mind and cannot be sustained. Case-Laws VAT and Sales Tax Sat, 16 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164038