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    <title>2015 (4) TMI 425 - RAJASTHAN HIGH COURT</title>
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    <description>The court set aside the Tax Board&#039;s decision and annulled the Commissioner&#039;s penalty orders imposed without adhering to principles of natural justice. It emphasized the limited scope of revisional powers under Section 87 of the RST Act and stressed the importance of providing notice and an opportunity to be heard before imposing penalties. The court found the penalties unjustified and concluded that the Assessing Authority had correctly levied tax, leading to the revocation of all consequential orders and proceedings.</description>
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