https://www.taxtmi.com/caselaws?id=128821 A notice issued under section 22(4)(a) of the Madhya Pradesh General Sales Tax Act, 1958 for tax shown as paid in the return but later found not to have been deposited is a recovery measure and not a reopening of assessment. The statutory scheme treats assessment and recovery as distinct stages, and the amount reflected in the challan is not part of the assessed turnover or assessed tax. Because the assessed liability remained unchanged, the notice did not amount to rectification under section 45, which applies only where tax liability is enhanced or a refund is reduced. The recovery notices were therefore held valid and the challenge failed. en-us Thu, 09 Jan 1964 00:00:00 +0530 Thu, 11 Apr 2013 17:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128821 A notice issued under section 22(4)(a) of the Madhya Pradesh General Sales Tax Act, 1958 for tax shown as paid in the return but later found not to have been deposited is a recovery measure and not a reopening of assessment. The statutory scheme treats assessment and recovery as distinct stages, and the amount reflected in the challan is not part of the assessed turnover or assessed tax. Because the assessed liability remained unchanged, the notice did not amount to rectification under section 45, which applies only where tax liability is enhanced or a refund is reduced. The recovery notices were therefore held valid and the challenge failed. Case-Laws VAT and Sales Tax Thu, 09 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128821