https://www.taxtmi.com/caselaws?id=65867 Penalty under section 19(1) of the Madhya Pradesh General Sales Tax Act was held unwarranted where the dealer voluntarily sought reassessment for ballast turnover and deposited the tax before reassessment concluded. The provision is discretionary and is intended to address tax evasion or dishonest intent; on these facts, the dealer's own disclosure and pre-assessment payment negated any inference of concealment or evasion. The penalty was therefore rightly set aside in favour of the assessee. en-us Mon, 12 Sep 1977 00:00:00 +0530 Sat, 19 Feb 2011 10:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65867 Penalty under section 19(1) of the Madhya Pradesh General Sales Tax Act was held unwarranted where the dealer voluntarily sought reassessment for ballast turnover and deposited the tax before reassessment concluded. The provision is discretionary and is intended to address tax evasion or dishonest intent; on these facts, the dealer's own disclosure and pre-assessment payment negated any inference of concealment or evasion. The penalty was therefore rightly set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 12 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65867