https://www.taxtmi.com/caselaws?id=164934 Entertainment tax payable in advance was withheld for about 15 months and paid only after inspection and inquiry, while the dish antenna connection was commenced without prior intimation to the authority. On these facts, the revisional authority was justified in sustaining the finding of tax evasion and in reducing the penalty to Rs. 50,000, and the writ court found no basis to interfere because the authority had considered the material on record and the reduced penalty was the maximum warranted on the facts. The petition therefore failed on merits and the revisional order was upheld. en-us Wed, 16 Mar 2011 00:00:00 +0530 Tue, 16 Sep 2014 09:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164934 Entertainment tax payable in advance was withheld for about 15 months and paid only after inspection and inquiry, while the dish antenna connection was commenced without prior intimation to the authority. On these facts, the revisional authority was justified in sustaining the finding of tax evasion and in reducing the penalty to Rs. 50,000, and the writ court found no basis to interfere because the authority had considered the material on record and the reduced penalty was the maximum warranted on the facts. The petition therefore failed on merits and the revisional order was upheld. Case-Laws VAT and Sales Tax Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164934