2015 (11) TMI 1606

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....IAL TAX DEPARTMENT, COLLECTORATE ROAD, AND APPELLATE AUTHORITY DY. COMMISSIONER, COMMERCIAL TAX DEPARTMENT, COLLECTORATE ROAD, MADHYA PRADESH<br>VAT and Sales Tax<br>2015 (11) TMI 1606 - MADHYA PRADESH HIGH COURT - TMI<br>MADHYA PRADESH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 26-11-2015<br>WRIT PETITION No.19477/2015 - -<br>CST, VAT & Sales Tax<br>SHRI JUSTICE RAJENDRA MENON, ....

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.... reliefs before the appellate authority. Relief No.7.5 is quoted below : "7.5. The petitioner may be exempted from payment of Rs. 14,22,648 under M.P. VAT Act and Rs. 79,099 under entry tax (total Rs. 15,01,747) being 10% of the penalty, as penalty has been levied arbitrarily on the basis of high pitched assessment and by ignoring the facts that the petitioner is registered as builder and....

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....alty, which is Rs. 15,01,747/-. Shri A.P. Shrivastava, learned Counsel for the petitioner, also indicated to us that justification of imposition of penalty in the facts and circumstances is unsustainable. He emphasized that if the exemption, as prayed for, is not granted to the petitioner, their right to prosecute the appeal before the appellate authority would be frustrated. Prayer is accordin....

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....t available on record that the financial condition of the petitioner is precarious and the petitioner, as indicated herein above, does not have the financial capacity to deposit 10% of Rs. 15,01,747/-, i.e. the penalty amount. That being so and considering the financial condition of the petitioner, as indicated herein above, interest of justice requires that an opportunity of hearing of the appeal....