https://www.taxtmi.com/caselaws?id=158283 Revisional power under section 40 of the Haryana General Sales Tax Act could not be used to direct first-time initiation of penalty proceedings under section 10(7) of the Punjab General Sales Tax Act where the Assessing Authority had never initiated such proceedings. Assessment and penalty were treated as distinct and independent, and revision was limited to examining the legality or propriety of proceedings already made. In the absence of any existing penalty order or initiated penalty proceeding, the revisional authority lacked jurisdiction to set penalty proceedings in motion or remand the matter for imposition of penalty. The issue was answered in favour of the assessee. en-us Mon, 27 Nov 1995 00:00:00 +0530 Mon, 07 Jul 2014 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158283 Revisional power under section 40 of the Haryana General Sales Tax Act could not be used to direct first-time initiation of penalty proceedings under section 10(7) of the Punjab General Sales Tax Act where the Assessing Authority had never initiated such proceedings. Assessment and penalty were treated as distinct and independent, and revision was limited to examining the legality or propriety of proceedings already made. In the absence of any existing penalty order or initiated penalty proceeding, the revisional authority lacked jurisdiction to set penalty proceedings in motion or remand the matter for imposition of penalty. The issue was answered in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 27 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158283