https://www.taxtmi.com/caselaws?id=457083 The SC held that trial courts must impose penalty at 10 times the deficient stamp duty amount under Section 33, not 2 times as exercised by the trial court. However, Section 33 differs from Section 39 in that it mandates uniform penalty without discretionary adjudication. While Section 38 allows Deputy Commissioner discretion to refund penalty, requiring appellant to deposit 10 times penalty then seek refund would prolong proceedings unnecessarily. In the interest of justice, the court confirmed trial court's direction for deficit duty payment plus double penalty, disposing of the appeal without requiring the statutory 10 times penalty deposit. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 04 Sep 2024 20:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457083 The SC held that trial courts must impose penalty at 10 times the deficient stamp duty amount under Section 33, not 2 times as exercised by the trial court. However, Section 33 differs from Section 39 in that it mandates uniform penalty without discretionary adjudication. While Section 38 allows Deputy Commissioner discretion to refund penalty, requiring appellant to deposit 10 times penalty then seek refund would prolong proceedings unnecessarily. In the interest of justice, the court confirmed trial court's direction for deficit duty payment plus double penalty, disposing of the appeal without requiring the statutory 10 times penalty deposit. Case-Laws Indian Laws Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457083