https://www.taxtmi.com/caselaws?id=158262 A clearing or forwarding agent required to furnish particulars under section 36-A of the M.P. General Sales Tax Act, 1958 is subject to statutory penalty for non-compliance. The Court treated section 36-A as a regulatory provision supporting tax enforcement and preventing evasion, distinct from the Commissioner's information-calling power under section 36. It held that failure to comply with a requisition for information attracts the penal consequence under section 36-A(2), and the assessing authority was competent to impose the penalty. The question was answered in favour of the Revenue and against the assessee. en-us Thu, 08 Feb 1996 00:00:00 +0530 Sat, 19 Oct 2013 10:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158262 A clearing or forwarding agent required to furnish particulars under section 36-A of the M.P. General Sales Tax Act, 1958 is subject to statutory penalty for non-compliance. The Court treated section 36-A as a regulatory provision supporting tax enforcement and preventing evasion, distinct from the Commissioner's information-calling power under section 36. It held that failure to comply with a requisition for information attracts the penal consequence under section 36-A(2), and the assessing authority was competent to impose the penalty. The question was answered in favour of the Revenue and against the assessee. Case-Laws VAT and Sales Tax Thu, 08 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158262