
Gloss to the ruling of the Provincial Administrative Court in Lublin regarding the imposition of an administrative fine on an entrepreneur who did not submit a report on emptying non-drainage tanks on time. The imposed penalty was maintained by the appeal body and the administrative court. The adjudicating bodies in the case did not carry out an extensive investigation into the grounds for withdrawal from the penalty provided for in the amended Code of Administrative Procedure (Section IVa, Administrative Financial Penalties), adopted just to remove the excessive rigor of the national system of administrative fines imposed for formal irregularities, without the possibility of examining the circumstances justifying withdrawal from
their imposition.