https://www.taxtmi.com/caselaws?id=158968 The Punjab High Court ruled in a case involving the interpretation of section 48 of the Haryana General Sales Tax Act, 1973. The court held that penalties under section 48 can only be imposed if false accounts are detected after the filing of returns, not before. The High Court agreed with the Sales Tax Tribunal's decision to overturn the penalty imposed on the assessee for maintaining false accounts before filing returns. Consequently, the court rejected the imposition of the penalty, resolving the issue in favor of the assessee. en-us Tue, 09 Jan 1996 00:00:00 +0530 Mon, 11 Nov 2013 17:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158968 The Punjab High Court ruled in a case involving the interpretation of section 48 of the Haryana General Sales Tax Act, 1973. The court held that penalties under section 48 can only be imposed if false accounts are detected after the filing of returns, not before. The High Court agreed with the Sales Tax Tribunal's decision to overturn the penalty imposed on the assessee for maintaining false accounts before filing returns. Consequently, the court rejected the imposition of the penalty, resolving the issue in favor of the assessee. Case-Laws VAT and Sales Tax Tue, 09 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158968