https://www.taxtmi.com/caselaws?id=156077 An appellate authority exercising powers under section 38(5) of the Madhya Pradesh General Sales Tax Act, 1958 does not acquire original jurisdiction to impose a penalty for the first time under section 17(3). The governing principle is that penal jurisdiction must be expressly conferred by statute and cannot be assumed at the appellate stage. On that basis, the view that a penalty could not be initiated and imposed for the first time in appeal was affirmed as consistent with the legal position, and the Department's contrary stance failed. en-us Tue, 11 Apr 1989 00:00:00 +0530 Thu, 12 Sep 2013 18:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156077 An appellate authority exercising powers under section 38(5) of the Madhya Pradesh General Sales Tax Act, 1958 does not acquire original jurisdiction to impose a penalty for the first time under section 17(3). The governing principle is that penal jurisdiction must be expressly conferred by statute and cannot be assumed at the appellate stage. On that basis, the view that a penalty could not be initiated and imposed for the first time in appeal was affirmed as consistent with the legal position, and the Department's contrary stance failed. Case-Laws VAT and Sales Tax Tue, 11 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156077