https://www.taxtmi.com/caselaws?id=289533 Damages under Section 14B must be assessed on the facts of each default, because the power is discretionary and cannot be converted into a rigid percentage-based formula; the demand based on such a mechanical tariff was invalid. A show-cause opportunity is required before imposing damages, since the determination entails adverse civil consequences and must comply with natural justice. After delegation was recalled, the competent authority to make the determination was the Government, and the impugned demands were set aside with liberty for fresh determination in accordance with law. en-us Wed, 04 Sep 1968 00:00:00 +0530 Wed, 05 Aug 2020 11:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289533 Damages under Section 14B must be assessed on the facts of each default, because the power is discretionary and cannot be converted into a rigid percentage-based formula; the demand based on such a mechanical tariff was invalid. A show-cause opportunity is required before imposing damages, since the determination entails adverse civil consequences and must comply with natural justice. After delegation was recalled, the competent authority to make the determination was the Government, and the impugned demands were set aside with liberty for fresh determination in accordance with law. Case-Laws Indian Laws Wed, 04 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289533