https://www.taxtmi.com/caselaws?id=168051 Penalty under section 69(2) of the M. P. Commercial Tax Act, 1994 is quasi-criminal and cannot be sustained merely because additional tax was assessed or evasion was alleged. The authority must make an independent, reasoned finding of deliberate defiance of law, contumacious or dishonest conduct, or conscious disregard of the statutory obligation before imposing penalty. Where such findings are absent, the penalty order is unsustainable and may be quashed. The matter may then be remitted for fresh adjudication after notice and hearing, with the assessing officer required to reconsider the relevant facts and legal standards before deciding any penalty afresh. en-us Thu, 01 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168051 Penalty under section 69(2) of the M. P. Commercial Tax Act, 1994 is quasi-criminal and cannot be sustained merely because additional tax was assessed or evasion was alleged. The authority must make an independent, reasoned finding of deliberate defiance of law, contumacious or dishonest conduct, or conscious disregard of the statutory obligation before imposing penalty. Where such findings are absent, the penalty order is unsustainable and may be quashed. The matter may then be remitted for fresh adjudication after notice and hearing, with the assessing officer required to reconsider the relevant facts and legal standards before deciding any penalty afresh. Case-Laws VAT and Sales Tax Thu, 01 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168051