https://www.taxtmi.com/caselaws?id=104438 The appellate power under section 38(5) of the M.P. General Sales Tax Act, 1958 was confined to confirming, reducing, enhancing or annulling an existing assessment or penalty, and did not permit the first imposition of penalty where none had been levied by the assessing authority. A separate power under section 43 authorised the Commissioner or appellate authority to impose penalty during proceedings under the Act if the dealer had deliberately concealed turnover or filed a false return, after giving a reasonable opportunity of being heard. That penalty power was held independent of assessment proceedings, so the limitation period for assessment under section 18(8) did not apply. The penalty under section 43 was upheld. en-us Tue, 13 Jan 1998 00:00:00 +0530 Tue, 03 Sep 2013 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104438 The appellate power under section 38(5) of the M.P. General Sales Tax Act, 1958 was confined to confirming, reducing, enhancing or annulling an existing assessment or penalty, and did not permit the first imposition of penalty where none had been levied by the assessing authority. A separate power under section 43 authorised the Commissioner or appellate authority to impose penalty during proceedings under the Act if the dealer had deliberately concealed turnover or filed a false return, after giving a reasonable opportunity of being heard. That penalty power was held independent of assessment proceedings, so the limitation period for assessment under section 18(8) did not apply. The penalty under section 43 was upheld. Case-Laws VAT and Sales Tax Tue, 13 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104438