https://www.taxtmi.com/caselaws?id=149956 Penalty under the Madhya Pradesh General Sales Tax Act could not be imposed under section 17(3) merely because a return was filed without the treasury challan or because advance tax was not deposited before assessment, since that provision applied only to failure to furnish a return and penal statutes must be strictly construed in favour of the assessee. The Court treated section 22 as the specific provision for tax deposit and default after notice, and held the penalty order without jurisdiction. It also held that section 9(3) of the Central Sales Tax Act adopts the State assessment and collection machinery in force during the relevant assessment period, not only the State law existing when the Central Act commenced. en-us Fri, 02 Apr 1971 00:00:00 +0530 Mon, 06 May 2013 17:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149956 Penalty under the Madhya Pradesh General Sales Tax Act could not be imposed under section 17(3) merely because a return was filed without the treasury challan or because advance tax was not deposited before assessment, since that provision applied only to failure to furnish a return and penal statutes must be strictly construed in favour of the assessee. The Court treated section 22 as the specific provision for tax deposit and default after notice, and held the penalty order without jurisdiction. It also held that section 9(3) of the Central Sales Tax Act adopts the State assessment and collection machinery in force during the relevant assessment period, not only the State law existing when the Central Act commenced. Case-Laws VAT and Sales Tax Fri, 02 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149956