1980 (2) TMI 247 - HC - VAT and Sales Tax

Summary

The Commissioner of Sales Tax filed a revision questioning the imposition of a penalty less than 10% of the admitted tax under section 15-A(1)(i) of the U.P. Sales Tax Act. The penalty was reduced from Rs. 4,385.40 to Rs. 1,000 in appeal, and the revision was dismissed based on the principle that penalties should be imposed judiciously considering all circumstances, especially in cases of technical breaches without mala fide intent. The High Court upheld the reduction of penalty, finding the exercise of discretion to be judicial. The revision was dismissed with no order as to costs.