https://www.taxtmi.com/caselaws?id=156026 Penalty under the M.P. Entry Tax Act could not be imposed on an unregistered dealer because the return-filing obligation under section 17(1) of the M.P. General Sales Tax Act arose only after service of notice by the Commissioner. Section 17(3) operated only when that statutory precondition was met. The deeming provision treating certain dealers as registered dealers under section 7(4) of the Sales Tax Act was not incorporated into section 13 of the Entry Tax Act, so it could not be used to create penalty liability. In the absence of notice under section 17(1), penalty was not leviable. en-us Wed, 28 Feb 1990 00:00:00 +0530 Thu, 12 Sep 2013 14:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156026 Penalty under the M.P. Entry Tax Act could not be imposed on an unregistered dealer because the return-filing obligation under section 17(1) of the M.P. General Sales Tax Act arose only after service of notice by the Commissioner. Section 17(3) operated only when that statutory precondition was met. The deeming provision treating certain dealers as registered dealers under section 7(4) of the Sales Tax Act was not incorporated into section 13 of the Entry Tax Act, so it could not be used to create penalty liability. In the absence of notice under section 17(1), penalty was not leviable. Case-Laws VAT and Sales Tax Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156026