https://www.taxtmi.com/caselaws?id=425208 Penalty under Section 10(2) of the Orissa Entry Tax Act, 1999 is discretionary and depends on the assessing authority being satisfied that escapement or under-assessment occurred without reasonable cause. The assessee's withholding of entry tax on the belief that the levy was under challenge, and that interim protection in connected proceedings applied, did not constitute reasonable cause because the assessee was not a party to that litigation and could not claim its benefit. On the facts found, the tax was withheld when due without justification, so penalty was upheld. en-us Wed, 13 Jul 2022 00:00:00 +0530 Mon, 11 Aug 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425208 Penalty under Section 10(2) of the Orissa Entry Tax Act, 1999 is discretionary and depends on the assessing authority being satisfied that escapement or under-assessment occurred without reasonable cause. The assessee's withholding of entry tax on the belief that the levy was under challenge, and that interim protection in connected proceedings applied, did not constitute reasonable cause because the assessee was not a party to that litigation and could not claim its benefit. On the facts found, the tax was withheld when due without justification, so penalty was upheld. Case-Laws VAT / Sales Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425208