1981 (7) TMI 223

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....h he set aside the penalty order passed under sub-section (qq) of section 15-A of the Sales Tax Act which runs as under: "If the assessing authority is satisfied that any dealer or other personrealises any amount as sales tax or purchase tax, where no sales tax or purchase tax is legally payable or in excess of the amount of tax legally payable under this Act." Penalty was levied as the asse....

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....as not justified in importing the concept and knocking off the penalty on this ground. According to him the mere realising of any sales tax or purchase tax in excess of the amount which was leviable the assessee was liable to be penalised under section 15-A. The submission appears to be devoid of any force. The action of the assessee has to be judged in light of facts of the case. The liability to....