181.            Determine penalty if the taxable person has maintained duplicate bill book bearing bill no.1502 showing 2000 sales in return however the actual sales in original bill 1502 was 2 lakh. Further the taxable person tampers/ destroys actual bill book of Rs.2 lakh to overcome any forth complication.

It is a case of willful suppression/ misstatement of facts under section 122(2).Therefore penalty = 10,000 or tax due whichever is higher.