https://www.taxtmi.com/caselaws?id=161893 Penalty for wilful non-disclosure under section 19(2) of the Kerala General Sales Tax Act, 1963 must be imposed only as part of the reassessment process under section 19(1), on the assessing authority's own satisfaction reached during that proceeding. A separate penalty order issued after completion of reassessment is not a proceeding taken in making the assessment and is outside jurisdiction. Earlier compounding of a different offence, such as failure to maintain true and complete accounts, does not by itself authorise penalty for wilful non-disclosure of taxable turnover. The statutory scheme requires contemporaneous quasi-judicial satisfaction within the reassessment order. en-us Thu, 06 Jan 2005 00:00:00 +0530 Mon, 10 Feb 2014 16:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161893 Penalty for wilful non-disclosure under section 19(2) of the Kerala General Sales Tax Act, 1963 must be imposed only as part of the reassessment process under section 19(1), on the assessing authority's own satisfaction reached during that proceeding. A separate penalty order issued after completion of reassessment is not a proceeding taken in making the assessment and is outside jurisdiction. Earlier compounding of a different offence, such as failure to maintain true and complete accounts, does not by itself authorise penalty for wilful non-disclosure of taxable turnover. The statutory scheme requires contemporaneous quasi-judicial satisfaction within the reassessment order. Case-Laws VAT and Sales Tax Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161893