Non-filing of returns does not bar penalty where concealment provisions are broad enough to cover nondisclosure.

Penalty under section 43(1) of the M.P. General Sales Tax Act, 1958 can be invoked for concealment, inaccurate particulars, or a false return, and the expression "conceal" is broad enough to include non-disclosure. The absence of a filed return for the relevant period does not bar application of the penal provision where the statutory language is wide enough to cover nondisclosure. The stated view follows earlier authority and treats non-filing of returns as no defence to penalty under this section.

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Issues: Whether penalty was imposable under section 43(1) of the M.P. General Sales Tax Act, 1958 when the dealer had not filed returns for the relevant period.

Analysis: Section 43(1) authorises penalty where the dealer has concealed turnover, furnished inaccurate particulars, or furnished a false return. The expression "conceal" is broad enough to cover non-disclosure, and the absence of a filed return does not prevent invocation of the penal provision. The Court followed the earlier view that failure to file returns does not exclude penalty under the section.

Conclusion: Penalty under section 43(1) is imposable even where no return for the relevant period has been filed by the dealer, and the answer is in favour of the Revenue.

Ratio Decidendi: Non-filing of a return does not bar penalty under a provision penalising concealment or furnishing of false or inaccurate returns, if the statutory language is wide enough to cover nondisclosure.

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