2006 (11) TMI 552

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..... earned single judge in M.P.No.1276 of 1989. Learned A.A.G. contends that though the judgment of a division Bench of this court in Western Coalfields Ltd.v.State of Madhya Pradesh [1997] 106 STC 406; [1996] MPLJ 439 by which section 7(5) of the M.P.Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short, the Adhiniyam ) was set aside as ultra vires, had been reversed by the apex c .....

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..... Adhiniyam provided for penalty ten times the amount of evasion of tax, the authority was not bereft of its discretion to impose a lesser penalty depending upon the facts and circumstances of the case. Since in a given case on presumption being rebutted the penalty cannot be applied and it was within the discretion of the sales tax authority to impose penalty even less than ten times penalty provid .....

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