https://www.taxtmi.com/caselaws?id=162907 Penalty could not be initiated or continued once arrears were settled under the Madhya Pradesh Bakaya Rashi Saral Samadhan Yojna, 2002 and a Samadhan Certificate was issued. The scheme covered outstanding tax, penalty and interest arrears up to 31 March 1997, and clause 7 barred further penal action after disposal under the scheme. Because the later penalty orders related to liabilities already covered by the certificate and not to any separate concealed turnover or independent default, the authority lacked jurisdiction to levy penalty on the settled arrears. en-us Fri, 23 Mar 2007 00:00:00 +0530 Tue, 18 Mar 2014 18:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162907 Penalty could not be initiated or continued once arrears were settled under the Madhya Pradesh Bakaya Rashi Saral Samadhan Yojna, 2002 and a Samadhan Certificate was issued. The scheme covered outstanding tax, penalty and interest arrears up to 31 March 1997, and clause 7 barred further penal action after disposal under the scheme. Because the later penalty orders related to liabilities already covered by the certificate and not to any separate concealed turnover or independent default, the authority lacked jurisdiction to levy penalty on the settled arrears. Case-Laws VAT and Sales Tax Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162907