https://www.taxtmi.com/caselaws?id=148366 Penalty formed part of the same enquiry as best judgment assessment under the Madras General Sales Tax Act, and the assessing authority was expected to consider it when completing the assessment. Where the notice called for a show-cause on penalty and the final assessment order was silent, that silence could still amount to an implied decision not to levy penalty if the record showed that the issue had been considered. Such an implied order is an order within the meaning of section 32(1) and can be revised by the Deputy Commissioner, who may then impose penalty. On that basis, the revisional challenge failed. en-us Mon, 26 Jun 1967 00:00:00 +0530 Fri, 26 Apr 2013 11:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148366 Penalty formed part of the same enquiry as best judgment assessment under the Madras General Sales Tax Act, and the assessing authority was expected to consider it when completing the assessment. Where the notice called for a show-cause on penalty and the final assessment order was silent, that silence could still amount to an implied decision not to levy penalty if the record showed that the issue had been considered. Such an implied order is an order within the meaning of section 32(1) and can be revised by the Deputy Commissioner, who may then impose penalty. On that basis, the revisional challenge failed. Case-Laws VAT and Sales Tax Mon, 26 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148366