1980 (2) TMI 247

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.... the Commissioner of Sales Tax: "Whether, on the facts and in the circumstances of the case and the material available on record, the Additional Revising Authority was legally justified to impose penalty of less than even 10 per cent of the admitted tax which is contrary to the statutory provisions as per section 15-A(1)(i) of the U.P. Sales Tax Act?" It is not disputed that the assessee fil....

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....sed judicially and on a consideration of all the relevant circumstances. Even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justified in refusing to impose penalty, when there is a technical or venial breach of the provisions of the Act or where the breach flows from a bona fide belief that the offender is not liable to act in the manner prescribed by th....