https://www.taxtmi.com/caselaws?id=436123 Penalty under the Orissa Entry Tax Act was treated as discretionary and not automatic, because the statutory presumption of evasion is rebuttable and can be sustained only where the facts show wilful, culpable, or contumacious default. The court applied the settled principle that penalty under a taxing statute is quasi-criminal, so bona fide conduct and the absence of deliberate violation are material to the exercise of discretion. As the assessee had already discharged the tax liability and no violation in payment was established, the foundation for penalty failed and the penalty was quashed. en-us Thu, 23 Mar 2023 00:00:00 +0530 Wed, 05 Apr 2023 08:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436123 Penalty under the Orissa Entry Tax Act was treated as discretionary and not automatic, because the statutory presumption of evasion is rebuttable and can be sustained only where the facts show wilful, culpable, or contumacious default. The court applied the settled principle that penalty under a taxing statute is quasi-criminal, so bona fide conduct and the absence of deliberate violation are material to the exercise of discretion. As the assessee had already discharged the tax liability and no violation in payment was established, the foundation for penalty failed and the penalty was quashed. Case-Laws VAT and Sales Tax Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436123