https://www.taxtmi.com/caselaws?id=221489 Short payment of tax below eighty per cent of the assessed liability triggered the deeming fiction in Section 69(3) of the M.P. Commercial Tax Act, 1994, because the return disclosed the turnover but the dealer knowingly paid less than the tax due. The Court held that the rebuttable presumption of concealment or false return was not displaced, and distinguished cases involving bona fide mistakes or incorrect legal claims. Section 26 was treated as operating in a different field, governing payment at the time of filing and related interest, not the separate penalty regime for statutory short payment. Penalty under Section 69(3) was upheld, though reduced from five times to three times the tax evaded. en-us Tue, 26 Feb 2013 00:00:00 +0530 Fri, 24 Jul 2015 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221489 Short payment of tax below eighty per cent of the assessed liability triggered the deeming fiction in Section 69(3) of the M.P. Commercial Tax Act, 1994, because the return disclosed the turnover but the dealer knowingly paid less than the tax due. The Court held that the rebuttable presumption of concealment or false return was not displaced, and distinguished cases involving bona fide mistakes or incorrect legal claims. Section 26 was treated as operating in a different field, governing payment at the time of filing and related interest, not the separate penalty regime for statutory short payment. Penalty under Section 69(3) was upheld, though reduced from five times to three times the tax evaded. Case-Laws VAT and Sales Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221489