https://www.taxtmi.com/caselaws?id=154835 Penalty under section 43(1) of the M.P. General Sales Tax Act, 1958 can be invoked for concealment, inaccurate particulars, or a false return, and the expression "conceal" is broad enough to include non-disclosure. The absence of a filed return for the relevant period does not bar application of the penal provision where the statutory language is wide enough to cover nondisclosure. The stated view follows earlier authority and treats non-filing of returns as no defence to penalty under this section. en-us Wed, 21 Jan 1987 00:00:00 +0530 Tue, 27 Aug 2013 16:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154835 Penalty under section 43(1) of the M.P. General Sales Tax Act, 1958 can be invoked for concealment, inaccurate particulars, or a false return, and the expression "conceal" is broad enough to include non-disclosure. The absence of a filed return for the relevant period does not bar application of the penal provision where the statutory language is wide enough to cover nondisclosure. The stated view follows earlier authority and treats non-filing of returns as no defence to penalty under this section. Case-Laws VAT and Sales Tax Wed, 21 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154835