query regading imposition of penalty under VAT act

Ram (Querist) 05 October 2008 This query is : Resolved
Dear sirs,
under the karnataka VAT Act a single day delay in filing of monthly retuns directs the VAT officers to levy 10% of penalty on tax amount by using the word "Shall".

we have a business in udupi and our monthly VAT tax for July 08 was of Rs 556000/-. we usually file the returns on 20th day of every month. on aug 08 ie the last date for filing vat retuns for July 08 there was a nationwide strike called by left parties. so we have filed returns on 21st day of aug 08. now after a month we have received a notice proposing penalty of 10% ie Rs 55600/- with seven days time to Show cause.

officer claims to have acted under law. is there any judgement/ cases were i can claim that penalty can be waived during unavoidable circumstances, even though the Act is strict about ts levy?.

Please reply at the earliest.

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Ram (Querist) 05 October 2008
urgent

Guest (Expert) 06 October 2008
There are many judgments starting from Hindustan Steel versus State of Orrisa, there are many judgements.

By facts itself you can convince the officer, put everything in writing and quote the judgement of Hindustan Steel Vs. State of Orrisa reported in all leading journals. 83 ITR 26 (SC).

Ram (Querist) 07 October 2008
Thanx a lot sir,
I will put everything in writing quoting the said case. Tanx a lot.

Regards,

ram

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