https://www.taxtmi.com/caselaws?id=157249 Penalty for concealment under the U.P. Sales Tax Act was examined by reference to the law in force on the date of default. A wrong citation of section 15-A(1)(c) did not invalidate the penalty where concealment was substantively covered by section 15-A(1)(b) and the authority otherwise existed. The notice under section 15-A(1)(b) was treated as a procedural safeguard, not a jurisdictional , so defects in notice did not nullify the proceedings. The penalty order was also upheld as having an independent finding on concealment, with the quantum assessment referred to only as a circumstance. en-us Tue, 29 Jan 1991 00:00:00 +0530 Thu, 03 Oct 2013 14:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157249 Penalty for concealment under the U.P. Sales Tax Act was examined by reference to the law in force on the date of default. A wrong citation of section 15-A(1)(c) did not invalidate the penalty where concealment was substantively covered by section 15-A(1)(b) and the authority otherwise existed. The notice under section 15-A(1)(b) was treated as a procedural safeguard, not a jurisdictional , so defects in notice did not nullify the proceedings. The penalty order was also upheld as having an independent finding on concealment, with the quantum assessment referred to only as a circumstance. Case-Laws VAT and Sales Tax Tue, 29 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157249