STATE OF KARNATAKA Vs. MANGALORE STEEL AND CEMENTS

JUDGEMENT

(1.) M /s Mangalore Steel and Cements are before us in STRP No. 53 of 2005. Following questions of law are raised in this petition. 1. Whether on the facts and circumstances of the petitioner's case, the Appellate Tribunal was justified in fixing the penalty at one time the tax payable when no evidence existed to prove that the petitioner had knowingly produced a false declaration?

(2.) WHETHER on the facts and circumstances of the petitioner's case the Appellate Tribunal was justified in disturbing the finding of the first Appellate Authority that no evidence was available on record to levy penalty when no new circumstances were placed on record before the Appellate Tribunal?

(3.) WHETHER on the facts and circumstances of the petitioner's case, the Hon'ble Tribunal was right in law in not setting aside the entire penalty when it came to a finding that the department had failed to prove that the petitioner had knowingly produced the declaration to avoid the payment of tax which is a necessary ingredient to levy penalty under Section 6 -A(3) of the Act?