The respondent in this appeal was proceeded against for delayed payment of sales tax and was imposed a penalty of Rs. 2,22,563 by the Adjudicating Officer which order was maintained by the Collector of A Appeal. However, on appeal the learned Appellate Tribunal has vide order, dated 24- 8-2004 modified the orders, partly allowing the appeal. This appeal thereagainst under section 47 of the Sales Tax Act, 1990.
2. The learned counsel for the appellant has been heard in the matter. His contention is that the statutory authorities in the hierarchy had acted in accordance with law in imposing the penalty as contemplated by section 33(2)(cc) of the Sales Tax Act, 1990 which order should not have been interfered by the Appellate Tribunal.
3. On consideration and perusal of the record the learned Tribunal came to the conclusion that "the appellants have already paid Rs.1,16,759 out of which an amount of Rs.76,019 is to be adjusted against additional tax for the actual period of default and the remaining amount of Rs.40,750 is to be adjusted against penalty. The penalty in excess of Rs.40,750 is remitted since the penalty of Rs.2,22,563 imposed by the Adjudicating Officer is considered harsh". By taking the above- mentioned view the appeal was partially allowed and the impugned order was modified accordingly.
4. After heaving heard the learned counsel for the appellant we find that while deciding the appeal under section 46(4) of the Sales Tax Act, 1990 the learned Tribunal was empowered to pass any such order as it thought fit. Such a view reducing/altering the penalty taken by the B learned Tribunal in exercise of its discretionary jurisdiction would hardly call for interference by this Court particularly when no question of law as contemplated by section 47 of the Sales Tax Act, 1990 arises in the matter. The appeal being bereft of any merit is dismissed accordingly. .