https://www.taxtmi.com/caselaws?id=152715 A penalty proceeding initiated under section 10A of the Central Sales Tax Act, 1956, was held not to be a "legal proceeding" within section 4(1) of the M.P. Sahayata Upakram (Vishesh Upabandha) Adhiniyam, 1965. The Adhiniyam's explanation confined "legal proceeding" to proceedings commenced by a plaint, petition, appeal, review, revision, reference, execution, or a similar application or petition, and that definition could not be expanded beyond its express terms. As a result, the statutory bar on institution or continuance of proceedings against a relief undertaking did not apply, and the penalty proceeding could validly continue. en-us Mon, 25 Feb 1980 00:00:00 +0530 Tue, 09 Jul 2013 14:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152715 A penalty proceeding initiated under section 10A of the Central Sales Tax Act, 1956, was held not to be a "legal proceeding" within section 4(1) of the M.P. Sahayata Upakram (Vishesh Upabandha) Adhiniyam, 1965. The Adhiniyam's explanation confined "legal proceeding" to proceedings commenced by a plaint, petition, appeal, review, revision, reference, execution, or a similar application or petition, and that definition could not be expanded beyond its express terms. As a result, the statutory bar on institution or continuance of proceedings against a relief undertaking did not apply, and the penalty proceeding could validly continue. Case-Laws VAT and Sales Tax Mon, 25 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152715