ABHAY SOLVENTS PVT LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE two Sales Tax Revision Petitions, under Section 23(1)of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act'), relate to the justification of the levy of penalty for two assessment periods, namely, 1/4/2000 to 31/3/2001 and also from 1/4/2001 to 31/3/2002.

(2.) NOTICES had been issued to the respondents on the admission. The respondents are served and represented by Smt. Geetha Menon, learned Additional Government Advocate.

(3.) WHILE the first question posed for our examination is the one which is related to the facts of the case, it is not necessarily indicated to be as the direct result of the order passed by the Appellate Tribunal, which had only affirmed the order passed by the first appellate authority, Joint Commissioner of Commercial Taxes (Appeals), but in turn had modified an order of penalty levied by the assessing authority on reassessment, which was at 100% of the tax liability, but came to be reduced by the first appellate authority in the appeal by the petitioner to the extent of granting relief up to 30% and retaining the penalty to the extent of 70%.