https://www.taxtmi.com/caselaws?id=151430 Penalty under section 20A of the Bengal Finance (Sales Tax) Act, 1941 can be initiated only where the authority forms the requisite satisfaction in the course of proceedings under the Act that the dealer concealed sales or filed incorrect particulars. Proceedings for production of accounts and information under section 14(1) are only aids to assessment and do not themselves amount to the relevant proceedings for invoking penalty. A notice may be issued during assessment proceedings if that statutory satisfaction arises there, but satisfaction reached solely from materials gathered behind the dealer's back is not sufficient and offends natural justice. On the stated facts, the penalty notice was invalid and liable to be quashed. en-us Tue, 12 Mar 1974 00:00:00 +0530 Wed, 05 Jun 2013 17:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151430 Penalty under section 20A of the Bengal Finance (Sales Tax) Act, 1941 can be initiated only where the authority forms the requisite satisfaction in the course of proceedings under the Act that the dealer concealed sales or filed incorrect particulars. Proceedings for production of accounts and information under section 14(1) are only aids to assessment and do not themselves amount to the relevant proceedings for invoking penalty. A notice may be issued during assessment proceedings if that statutory satisfaction arises there, but satisfaction reached solely from materials gathered behind the dealer's back is not sufficient and offends natural justice. On the stated facts, the penalty notice was invalid and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 12 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151430