Report No. 61

4.27. Recommendation.-

But this would not meet the objection of inequality1 which has been sometimes raised. A better course would, therefore, be to prescribe the penalties in the Central Act. We would recommend this course on principle. We cannot lay down details of the provisions to be made, as that involves various administrative aspects.

1. See Mohan Lal Chokhani v. Commercial Tax Officer, (1971) 28 STC 367 (373) (Cal), supra.