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13. It is a settled proposition that misquoting of a section will not invalidate an action which can otherwise be traced to a valid source. Having said that, since it is averred that the penalty has been imposed under section 90 of the VAT Act, it would be useful to refer to the said provision at the outset. Section 90 of the VAT Act reads as under: -

"90. Penalties - Whosoever contravenes or fails to comply with, any of the provisions of this Act or the rules made thereunder or any order or direction made or given under this Act or the rules thereunder, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to imposition of a penalty of an amount not exceeding twice the amount of tax involved or tax evaded or sought to be evaded where it is practicable to quantify such amount or an amount not exceeding fifty thousand rupees in any other case, subject to a minimum of two thousand rupees and where such contravention or failure is a continuing one, to a further penalty of one hundred rupees for every day during the period or continuance of the contravention or failure: