1996 (7) TMI 512

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....section 14 of the Andhra Pradesh General Sales Tax Act, 1957, which deals with levy of penalty under sub-section (2) or sub-section (3) or sub-section (4) of that section, provides that the penalty shall not exceed one half of the tax or the fee due in a case where such failure was not wilful. 2.. In the order levying penalty the assessing authority imposed penalty at five times the tax due. On a....

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....ounsel but with regard to the quantum of the penalty, the contention, in our view, is not without any substance. We have already noted above the relevant provision under which the penalty is levied. A perusal of that provision makes it clear that it is only when the failure is not wilful that the quantum of penalty shall not exceed one half of the tax due. Therefore, the penalty, not exceeding one....