https://www.taxtmi.com/caselaws?id=168963 The Rajasthan HC upheld the Tax Board's refusal to sustain penalty under Section 12(5) of the Entry Tax Act, noting that the assessee was registered and had deposited the tax on imported diesel and LDO, with the challan produced before the Commercial Taxes Officer. On those facts, the Board applied the principle that penalty is not warranted where the tax liability has been discharged and the conduct does not justify penal action. The Court found no error of law or jurisdictional infirmity in that conclusion and declined revisional interference. The Revenue's revision was dismissed and the waiver of penalty was sustained. en-us Tue, 17 Sep 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168963 The Rajasthan HC upheld the Tax Board's refusal to sustain penalty under Section 12(5) of the Entry Tax Act, noting that the assessee was registered and had deposited the tax on imported diesel and LDO, with the challan produced before the Commercial Taxes Officer. On those facts, the Board applied the principle that penalty is not warranted where the tax liability has been discharged and the conduct does not justify penal action. The Court found no error of law or jurisdictional infirmity in that conclusion and declined revisional interference. The Revenue's revision was dismissed and the waiver of penalty was sustained. Case-Laws VAT and Sales Tax Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168963