https://www.taxtmi.com/caselaws?id=150456 Revisional jurisdiction under section 32 of the Madras General Sales Tax Act does not permit the Deputy Commissioner to invoke section 12(3) for the first time and levy penalty where the assessing authority neither proposed nor imposed it at the assessment stage. Because section 12(3) vests the penalty power in the assessing authority during assessment under section 12(2), and no express or implied penalty order existed for revision, the revisional authority could not assume that original power. The penalty imposed in revision was therefore without jurisdiction and invalid. en-us Thu, 05 Oct 1972 00:00:00 +0530 Fri, 17 May 2013 11:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150456 Revisional jurisdiction under section 32 of the Madras General Sales Tax Act does not permit the Deputy Commissioner to invoke section 12(3) for the first time and levy penalty where the assessing authority neither proposed nor imposed it at the assessment stage. Because section 12(3) vests the penalty power in the assessing authority during assessment under section 12(2), and no express or implied penalty order existed for revision, the revisional authority could not assume that original power. The penalty imposed in revision was therefore without jurisdiction and invalid. Case-Laws VAT and Sales Tax Thu, 05 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150456