1988 (8) TMI 386

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....les Tax Tribunal by which the penalty of Rs. 7,000 imposed on the dealer under section 16(1)(k) of the Rajasthan Sales Tax Act has been reduced to Rs. 1,500. The dealer was held liable for imposition of penalty under section 16(1)(k) of the Act for failing to make use of certain goods for declared purpose. Accordingly, a penalty of Rs. 7,000 was imposed by the assessing authority. In the dealer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the circumstances of the case the penalty is reduced from Rs. 7,000 to Rs. 1,500. It was incumbent on the Tribunal to indicate the circumstances which weighed with it for making the reduction. However, they have not even been disclosed. No doubt the Tribunal had jurisdiction to impose a reduced penalty while setting aside the Deputy Commissioner's order but some indication should have been given ....