https://www.taxtmi.com/caselaws?id=166382 Where a statutory penalty is prescribed within a range, the authority must exercise discretion reasonably and on the facts before enhancing the levy. The revisional interference with the appellate order was justified because the quantity deficit was undisputed and the appellate acceptance of the shortage explanation was found erroneous, so restoration of the penalty imposed by the original authority was upheld. However, the enhancement to the statutory maximum of three times the tax was arbitrary on the facts, and the lesser original penalty was treated as just and reasonable. The result was restoration of the original penalty amount, not the maximum penalty. en-us Thu, 23 Jun 2011 00:00:00 +0530 Mon, 22 Sep 2014 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166382 Where a statutory penalty is prescribed within a range, the authority must exercise discretion reasonably and on the facts before enhancing the levy. The revisional interference with the appellate order was justified because the quantity deficit was undisputed and the appellate acceptance of the shortage explanation was found erroneous, so restoration of the penalty imposed by the original authority was upheld. However, the enhancement to the statutory maximum of three times the tax was arbitrary on the facts, and the lesser original penalty was treated as just and reasonable. The result was restoration of the original penalty amount, not the maximum penalty. Case-Laws VAT and Sales Tax Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166382