High Court Finds Tribunal Misused Discretion in Appeal Case Involving Penalties u/s 129A, Sub-section 1, Proviso (iii.

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....Power of tribunal to refuse to entertain an appeal where fine or penalty does not exceed ₹ 2 lakhs - Tribunal has not correctly exercised the discretion under the proviso (iii) to sub-section 1 of Section 129A of the Act - HC....