ADDITIONAL COMMISSIONER OF SALES TAX Vs. MOUJILAL DAS SINGH.

JUDGEMENT

(1.) PERCEIVING the conflict and irreconcilability between the two judgments passed by the two division Benches of this Court in the cases of Babulal Banwarilal, Rajnandgaon v. Commissioner of Sales Tax, Madhya Pradesh (1984) 17 VKN 63 and Uma Medical Stores, Raipur v. Commissioner of Sales Tax (1993) 10 TLD 398; (1993) 26 VKN 9 a division Bench of this Court on December 19, 2003 thought it appropriate to place the matter before a larger Bench to determine whether the Commissioner of Sales Tax has the jurisdiction or competence to impose, in course of proceeding under section 39(2) of the M.P. General Sales Tax Act, penalty under section 43 of the Act in view of the fact that the assessing officer has not passed any order in that behalf, in course of original assessment.