1996 (1) TMI 415

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..... an Sales Tax Act, 1994. A common question is involved in these revision petitions and as such they are being decided by this common order. In all the three impugned orders, the learned Member, Rajasthan Tax Board, Ajmer, has reduced the amount of penalty. 2.. It is contended by the learned counsel for the petitioner that there was no justification for the Rajasthan Tax Board for reducing the p .....

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..... t, 1994 lies if it involves a question of law. Reduction in the amount of penalty does not involve any question of law. It is simply a discretionary order. In Food Corporation of India v. Commissioner of Sales Tax [1983] 54 STC 332 (MP), honourable Mr. Justice G.L. Oza (as he then was) has observed at page 338, para 14 "whether any particular facts and circumstances justify or do not justify impos .....

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