https://www.taxtmi.com/caselaws?id=155572 Penalty for concealment under the U.P. Sales Tax Act may be sustained where the authority, in independent penalty proceedings, gives the assessee a fresh opportunity and records factual findings of concealed turnover and business outside the books on the material and explanation before it. The text states that the penalty was not based on a mechanical adoption of the assessment order; rather, concealment and mens rea were found independently in the penalty proceedings themselves. On that basis, the challenge that no separate foundation existed for penalty failed, and the finding of concealment was treated as one of fact not open to revision. en-us Mon, 16 Jan 1989 00:00:00 +0530 Thu, 05 Sep 2013 15:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155572 Penalty for concealment under the U.P. Sales Tax Act may be sustained where the authority, in independent penalty proceedings, gives the assessee a fresh opportunity and records factual findings of concealed turnover and business outside the books on the material and explanation before it. The text states that the penalty was not based on a mechanical adoption of the assessment order; rather, concealment and mens rea were found independently in the penalty proceedings themselves. On that basis, the challenge that no separate foundation existed for penalty failed, and the finding of concealment was treated as one of fact not open to revision. Case-Laws VAT and Sales Tax Mon, 16 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155572