https://www.taxtmi.com/caselaws?id=128344 Section 14(4) of the Andhra Pradesh General Sales Tax Act links reassessment of escaped turnover with the imposition of penalty in the same proceeding. The expression "such authority" refers to the assessing authority that makes the additional assessment, because that authority is best placed to decide whether non-disclosure by the dealer justifies penalty. Accordingly, only the assessing authority that completed the reassessment is competent to levy the penalty; a penalty imposed by a different authority is invalid and cannot be sustained. en-us Fri, 16 Jun 1961 00:00:00 +0530 Tue, 02 Apr 2013 12:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128344 Section 14(4) of the Andhra Pradesh General Sales Tax Act links reassessment of escaped turnover with the imposition of penalty in the same proceeding. The expression "such authority" refers to the assessing authority that makes the additional assessment, because that authority is best placed to decide whether non-disclosure by the dealer justifies penalty. Accordingly, only the assessing authority that completed the reassessment is competent to levy the penalty; a penalty imposed by a different authority is invalid and cannot be sustained. Case-Laws VAT and Sales Tax Fri, 16 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128344