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Judgment
3 paragraphs · 94 words
1.
On the question of law as formulated in para 4(a), we find that on a consideration of Sections 76 and 80, there is discretion in the authority of not imposing penalty. In the instant case, the Tribunal considering the facts on record has recorded a finding that the enhancement of penalty is arbitrary. This was within its discretion.
2.
This is purely an exercise in discretion based on a finding of fact which it was empowered. No question of law, therefore, arises.
3.
The appeal is dismissed with no order as to costs.