1988 (8) TMI 386

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..... Rajasthan Sales Tax Act has been reduced to Rs. 1,500. The dealer was held liable for imposition of penalty under section 16(1)(k) of the Act for failing to make use of certain goods for declared purpose. Accordingly, a penalty of Rs. 7,000 was imposed by the assessing authority. In the dealer's appeal to the Deputy Commissioner (Appeals), the entire penalty was set aside. Thereafter in the dep .....

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..... ibunal to indicate the circumstances which weighed with it for making the reduction. However, they have not even been disclosed. No doubt the Tribunal had jurisdiction to impose a reduced penalty while setting aside the Deputy Commissioner's order but some indication should have been given of the manner in which the reduction was made. This not having been done the exercise of discretion by the Tr .....

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