https://www.taxtmi.com/caselaws?id=161689 Section 39(2) revisional jurisdiction can be used by the Commissioner to initiate and impose penalty under section 43(1) of the M.P. General Sales Tax Act, 1958 for the first time, even if the assessing authority did not impose any penalty in the original assessment. Section 43(1) is wide enough to apply in proceedings under the Act, including revision, where the Commissioner is satisfied that turnover was deliberately concealed or a false return was furnished. The power is subject to giving the assessee a reasonable opportunity of hearing. en-us Thu, 12 Feb 2004 00:00:00 +0530 Tue, 04 Feb 2014 14:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161689 Section 39(2) revisional jurisdiction can be used by the Commissioner to initiate and impose penalty under section 43(1) of the M.P. General Sales Tax Act, 1958 for the first time, even if the assessing authority did not impose any penalty in the original assessment. Section 43(1) is wide enough to apply in proceedings under the Act, including revision, where the Commissioner is satisfied that turnover was deliberately concealed or a false return was furnished. The power is subject to giving the assessee a reasonable opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 12 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161689