https://www.taxtmi.com/caselaws?id=154565 Section 63(14) of the Bombay Sales Tax Act bars prosecution only where the Commissioner has already imposed a penalty on the same facts. Where no penalty was imposed, the complaint preceded the penalty show-cause notice, and penalty proceedings were not pursued, the statutory bar does not apply. Sanction for prosecution is administrative rather than an adjudication of rights; a pre-sanction hearing is therefore not required because the accused may defend the charge at trial. Different treatment in compounding or other discretionary matters does not establish discrimination under article 14 or create a general notice requirement for prosecution sanctions. en-us Thu, 11 Apr 1985 00:00:00 +0530 Fri, 23 Aug 2013 16:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154565 Section 63(14) of the Bombay Sales Tax Act bars prosecution only where the Commissioner has already imposed a penalty on the same facts. Where no penalty was imposed, the complaint preceded the penalty show-cause notice, and penalty proceedings were not pursued, the statutory bar does not apply. Sanction for prosecution is administrative rather than an adjudication of rights; a pre-sanction hearing is therefore not required because the accused may defend the charge at trial. Different treatment in compounding or other discretionary matters does not establish discrimination under article 14 or create a general notice requirement for prosecution sanctions. Case-Laws VAT and Sales Tax Thu, 11 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154565