1988 (6) TMI 304

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....e is directed against the order of the Sales Tax Appellate Tribunal deleting the penalty levied by the Commercial Tax Officer under sub-section (8) of section 14 of the Andhra Pradesh General Sales Tax Act. During the course of assessment, the Commercial Tax Officer found that certain turnover has been not disclosed by the assessee and accordingly included it. He took proceedings for levying penal....

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....ction (2), sub-section (3) or sub-section (4) shall not exceed- (a) five times the tax, or the fee due, in a case where the assessing authority is satisfied that the failure of the dealer to disclose the whole or part of the turnover or any other particulars correctly, or to submit the return before the prescribed date, was wilful; and (b) one-half of the tax, or the fee, due in a case where....

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.... which evidently can govern only clause (b) [but not clause (a)] says that where the failure is not wilful and it is also found that the failure occurred due to a bona fide mistake, no penalty shall be levied. The proviso cannot govern clause (a) because wilful failure to disclose and bona fide mistake cannot co-exist. Be that as it may, we are satisfied that unless the failure to disclose is foun....