AJN 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPEAL NO.1 OF 2009 The Additional Commissioner of Sales Tax. ... Appellant Vs. M/s. Rajesh Metal Manufacturing Company. ... Respondent Mr. J.S. Saluja, A.G.P. for the appellant. CORAM : SMT. RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 1ST APRIL, 2009. P.C.:- 1. The question raised in this appeal, is whether the appellant authorities under the Maharashtra Value Added Tax Act, 2002, were justified in reducing the penalty imposed upon the respondent. Section 26(5)(b) of the said Act provides for powers of the appellate authority, which reads as under : “In appeal against an order imposing a penalty, the appellate authority may confirm or AJN 2 cancel such order or modify it in accordance with the provisions of this Act”. 2. Since the appellate authorities have scaled down the penalty in exercise of the discretionary powers vested in them under the provisions of the Maharashtra Value Added Tax Act, 2002 and the provisions of the Act expressly confer discretionary power on the appellate authorities, we see no infirmity in the impugned orders passed by the appellate authorities. In view of this, no question of law arises from the impugned orders. The appeal is, therefore, dismissed. [SMT. RANJANA DESAI, J.] [J.P. DEVADHAR, J.]