2015 (3) TMI 664

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....: Mr Chandrakant B. Thakkar For the Respondent : Mr D.A. Nalawade, Government Pleader JUDGEMENT 1] This appeal challenges the order passed by the Second Bench of the Maharashtra Sale Tax Tribunal in VAT Second Appeal No. 182 of 2011. The Tribunal has passed a substantive order on the second appeal, by which, on 23rd January, 2014, it brought down the amount of penalty from Rs. 1,70,747/-t....

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.... but the delay occurred as there was an arrangement made by the appellant. That was to substitute the Accountant with fresh employee. That employee took time to acquaint himself/herself with the job and on being aware of the delay, promptly arranged to file the report. The report was filed on 6th April, 2009. There was, thus, a delay of seven months and six days but all this was not vitiated by an....

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.... to be imposed at all. Sub-Section (2) of Section 61 contains this proviso and which, thus, enables the Tribunal to condone the delay, which occurs beyond the period stipulated therein. However, the Tribunal is empowered to impose penalty and that discretionary power is not being challenged or questioned. In the present case, the Tribunal imposed the penalty after recording a finding that the Acco....