https://www.taxtmi.com/caselaws?id=158962 A revised return filed beyond the prescribed time under section 17(2) of the Madhya Pradesh General Sales Tax Act, 1958 is not a valid revised return in law. Because the filing was several years late, section 17(3), which governs penalty within the return scheme, did not apply to that belated filing. The proper approach was to treat the revised return as ineffective and proceed under the Act by any other permissible assessment or penalty route, but not to impose penalty under section 17(3) on the footing of a valid late revised return. en-us Fri, 13 Jan 1995 00:00:00 +0530 Mon, 11 Nov 2013 17:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158962 A revised return filed beyond the prescribed time under section 17(2) of the Madhya Pradesh General Sales Tax Act, 1958 is not a valid revised return in law. Because the filing was several years late, section 17(3), which governs penalty within the return scheme, did not apply to that belated filing. The proper approach was to treat the revised return as ineffective and proceed under the Act by any other permissible assessment or penalty route, but not to impose penalty under section 17(3) on the footing of a valid late revised return. Case-Laws VAT and Sales Tax Fri, 13 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158962