https://www.taxtmi.com/caselaws?id=153449 The appellate power under section 38(5) of the M.P. General Sales Tax Act was held to cover only confirmation, reduction, enhancement or annulment of an assessment or penalty already made, so it could not be used to impose a fresh penalty where none had been levied by the assessing authority. By contrast, section 43 independently permitted the Commissioner or appellate authority, during pending proceedings and after notice and hearing, to impose penalty for deliberate concealment or a false return. The limitation in section 18(8) applied to original assessment proceedings and did not govern penalty imposed under section 43. On that basis, the fresh penalty power was denied under section 38(5) but upheld under section 43 read with section 9(2) of the Central Sales Tax Act, 1956. en-us Wed, 20 Jul 1983 00:00:00 +0530 Tue, 23 Jul 2013 16:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153449 The appellate power under section 38(5) of the M.P. General Sales Tax Act was held to cover only confirmation, reduction, enhancement or annulment of an assessment or penalty already made, so it could not be used to impose a fresh penalty where none had been levied by the assessing authority. By contrast, section 43 independently permitted the Commissioner or appellate authority, during pending proceedings and after notice and hearing, to impose penalty for deliberate concealment or a false return. The limitation in section 18(8) applied to original assessment proceedings and did not govern penalty imposed under section 43. On that basis, the fresh penalty power was denied under section 38(5) but upheld under section 43 read with section 9(2) of the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Wed, 20 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153449