COMMISSIONER OF SALES TAX Vs. SOHANLAL SURESHCHANDRA

JUDGEMENT

(1.) THIS judgment shall also dispose of Misc. Civil Cases Nos. 95 and 99 both of 1973.

(2.) THESE are three consolidated references under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958. The periods of assessment are 1958-59, 1959-60 and 1960-61. The dealer was assessed to sales tax for these periods. Thereafter, there was a raid of its premises in which duplicate account books were found. Reassessment proceedings were taken under Section 19 (1) of the Act. The assessing authority imposed penalty both under Section 19 (1) and Section 43 (1) of the Act. In appeal, the Appellate Assistant Commissioner set aside the penalty under Section 43 (1) on the ground that when penalty was imposed under Section 19 (1), it was not proper to impose penalty under Section 43 (1) also. The Commissioner of Sales Tax took up the appellate orders in revision and quashed them and maintained the penalty under Section 43 (1 ). Against the orders of the Commissioner, there were appeals to the Sales Tax Appellate Tribunal (Board of Revenue ). The Tribunal took the view that when penalty was imposed under Section 19 (1), no penalty could be imposed under Section 43 (1) for the same default. The question of law referred in these references is as follows:

(3.) THE provisions for penalty occur in Sections 17 (3), 19 (1) and 43 of the Act. These provisions read as follows :