https://www.taxtmi.com/caselaws?id=152568 Reassessment under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958 can carry a penalty where the turnover was deliberately concealed or a false return was filed, but the penalty is traceable to the concealment liability recognised by section 43(1). The statutory scheme does not allow two separate penalties for the same default merely because reassessment proceedings are also in progress. Where penalty is imposed at reassessment on concealment-related facts, section 19(1) operates only within its own maximum limit and does not authorise an additional distinct penalty under section 43(1) for the same conduct. en-us Sat, 05 Aug 1978 00:00:00 +0530 Sat, 06 Jul 2013 16:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152568 Reassessment under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958 can carry a penalty where the turnover was deliberately concealed or a false return was filed, but the penalty is traceable to the concealment liability recognised by section 43(1). The statutory scheme does not allow two separate penalties for the same default merely because reassessment proceedings are also in progress. Where penalty is imposed at reassessment on concealment-related facts, section 19(1) operates only within its own maximum limit and does not authorise an additional distinct penalty under section 43(1) for the same conduct. Case-Laws VAT and Sales Tax Sat, 05 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152568