COMMISSIONER OF SALES TAX Vs. HIMMATLAL AND CO
LAWS(MPH)-1980-9-36
HIGH COURT OF MADHYA PRADESH
Decided on September 19,1980

COMMISSIONER OF SALES TAX Appellant
VERSUS
HIMMATLAL AND CO. Respondents


Referred Judgements :-

STATE OF MADRAS VS. MADURAI MILLS CO LIMITED [REFERRED TO]



Cited Judgements :-

M/S BABOOLAL VS. STATE OF M.P. & ORS. [LAWS(MPH)-2002-7-147] [REFERRED TO]
VIKRAM CEMENT VS. COMMISSIONER OF COMMERCIAL TAX [LAWS(MPH)-2010-9-35] [REFERRED TO]


JUDGEMENT

- (1.)THE Tribunal (Board of Revenue, M. P.) has referred the following question for our opinion under Section 44 (1) of the M. P. General Sales Tax Act, 1958 :
Whether, under the facts and circumstances of the case, in which penalty under Section 43 (1) of the Act had not been imposed either by the assessing authority or by the first appellate authority, the time-limit for initiating the proceedings under Section 39 (2) will be taken from the date of the order of the first appellate authority or the date of the order of assessment and the proceedings under Section 39 (2) were time-barred ?

(2.)THE facts in brief are as under :
The assessee is a dealer in cement, general goods, etc. , and the assessment year in question is 1962-63. The assessee had shown total sales at Rs. 4,48,831. 56. The accounts were considered defective and rejected and best judgment assessment was made determining the turnover at Rs. 4,90,000. The Sales Tax Officer imposed a penalty of Rs. 2,500 under Section 17 (3) of the Act for delay in furnishing returns.

(3.)THE assessee appealed against the order before the Appellate Assistant Commissioner. The appellate authority confirmed the enhancement of the gross turnover. Plowever, penalty under Section 17 (3) was reduced by Rs. 500.


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