Gujarat Sales Tax Act: Section 45(6) Penalty is Mandatory, Can Be Imposed Suo-Motu by Revisional Authority.

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....Penalty u/s 45(6) of the Gujarat Sales Tax Act, 1969 - the penalty u/s 45(6) of the Act is mandatory and therefore, the same can be levied by the revisional authority for the first time in the suo-motu revisional proceedings - HC....