https://www.taxtmi.com/caselaws?id=151399 Penalty under section 22A(1) of the Bengal Finance (Sales Tax) Act, 1941 required the assessing authority to form and record, in the assessment proceedings themselves, satisfaction that the dealer had concealed sales or furnished inaccurate particulars. Findings made only for best judgment assessment under section 11(1) were insufficient to satisfy that jurisdictional condition, so a successor officer could not validly initiate penalty action on that basis. A writ petition challenging such action on jurisdictional grounds was maintainable despite an alternative appellate remedy, because no disputed facts required adjudication. The penalty notices and consequential orders were therefore quashed. en-us Wed, 01 Dec 1976 00:00:00 +0530 Wed, 05 Jun 2013 14:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151399 Penalty under section 22A(1) of the Bengal Finance (Sales Tax) Act, 1941 required the assessing authority to form and record, in the assessment proceedings themselves, satisfaction that the dealer had concealed sales or furnished inaccurate particulars. Findings made only for best judgment assessment under section 11(1) were insufficient to satisfy that jurisdictional condition, so a successor officer could not validly initiate penalty action on that basis. A writ petition challenging such action on jurisdictional grounds was maintainable despite an alternative appellate remedy, because no disputed facts required adjudication. The penalty notices and consequential orders were therefore quashed. Case-Laws VAT and Sales Tax Wed, 01 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151399