https://www.taxtmi.com/caselaws?id=158111 Penalty under section 19(2) of the Kerala General Sales Tax Act, 1963 arises only where turnover has escaped assessment and a reassessment is made on that basis. For 1972-73, the reassessment itself lacked foundation because the turnover brought to tax was found not liable under sections 5 or 5A, so no escaped turnover existed and the penalty direction could not stand. For 1973-74, the assessment challenged was the original assessment, not a reassessment under section 19, so the statutory condition for invoking section 19(2) was absent and the penalty direction was without jurisdiction. en-us Wed, 17 Nov 1993 00:00:00 +0530 Wed, 16 Oct 2013 18:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158111 Penalty under section 19(2) of the Kerala General Sales Tax Act, 1963 arises only where turnover has escaped assessment and a reassessment is made on that basis. For 1972-73, the reassessment itself lacked foundation because the turnover brought to tax was found not liable under sections 5 or 5A, so no escaped turnover existed and the penalty direction could not stand. For 1973-74, the assessment challenged was the original assessment, not a reassessment under section 19, so the statutory condition for invoking section 19(2) was absent and the penalty direction was without jurisdiction. Case-Laws Service Tax Wed, 17 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158111