Gujarat Sales Tax Act: Section 45(6) Penalty is Mandatory, Can Be Imposed Suo-Motu by Revisional Authority.

Gujarat Sales Tax Act: Section 45(6) Penalty is Mandatory, Can Be Imposed Suo-Motu by Revisional Authority. https://www.taxtmi.com/highlights?id=34994 Penalty u/s 45(6) of the Gujarat Sales Tax Act, 1969 - the penalty u/s 45(6) of the Act is mandatory and therefore, the same can be levied by the revisional authority for the first time in the suo-motu revisional proceedings - HC en-us Fri, 26 May 2017 15:54:30 +0530 Fri, 26 May 2017 15:54:30 +0530 TaxTMI RSS Generator Gujarat Sales Tax Act: Section 45(6) Penalty is Mandatory, Can Be Imposed Suo-Motu by Revisional Authority. https://www.taxtmi.com/highlights?id=34994 Penalty u/s 45(6) of the Gujarat Sales Tax Act, 1969 - the penalty u/s 45(6) of the Act is mandatory and therefore, the same can be levied by the revisional authority for the first time in the suo-motu revisional proceedings - HC Highlights VAT and Sales Tax Fri, 26 May 2017 15:54:30 +0530 https://www.taxtmi.com/highlights?id=34994