1982 (12) TMI 180 - HC - VAT and Sales Tax

Summary

The High Court dismissed the assessee's revision regarding a penalty imposed under section 15-A(1)(g) for failure to obtain registration. The Tribunal found the penalty amount should have been Rs. 4,800 as per the law in 1975-76, not Rs. 500 imposed by the Sales Tax Officer. The matter was remanded for proper penalty imposition. The assessee's explanation will be considered by the Sales Tax Officer for a decision in accordance with the law. No costs were awarded.