https://www.taxtmi.com/caselaws?id=152126 Composition of an offence under sections 46 and 47 of the General Sales Tax Act does not bar a penalty under section 19(2) for wilful non-disclosure of assessable turnover. The provisions operate in different fields: sections 46 and 47 address criminal prosecution and composition of specified offences, while section 19(2) empowers the assessing authority to impose an executive penalty in assessment proceedings for escapement caused by wilful non-disclosure. The earlier composition plea therefore does not affect the separate penalty power under section 19(2), and the penalty remains valid. en-us Thu, 22 Jun 1978 00:00:00 +0530 Tue, 25 Jun 2013 12:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152126 Composition of an offence under sections 46 and 47 of the General Sales Tax Act does not bar a penalty under section 19(2) for wilful non-disclosure of assessable turnover. The provisions operate in different fields: sections 46 and 47 address criminal prosecution and composition of specified offences, while section 19(2) empowers the assessing authority to impose an executive penalty in assessment proceedings for escapement caused by wilful non-disclosure. The earlier composition plea therefore does not affect the separate penalty power under section 19(2), and the penalty remains valid. Case-Laws VAT and Sales Tax Thu, 22 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152126