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Commissionerate Vs. Ankit Metal and Power Ltd. and Ors.

Court : Kolkata

Subject : Education

sub-section (7) of section 32F [, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 32F,].provides for the imposition of a penalty on the person … under Section 32F(5) of the Act there is no clear provision for imposition of penalty and moreover under Section 32K of the Act, the power has been given for granting immunity from penalty; (iii) Section 32O refers only