https://www.taxtmi.com/caselaws?id=164417 An appellate authority under the Bombay Sales Tax Act, 1959 cannot impose penalty for the first time in second appeal unless the statute expressly authorises that power. Provisions allowing confirmation, cancellation, enhancement or reduction of penalty presuppose an existing penalty order and do not permit creation of a fresh penalty where none was imposed at assessment. A fresh penalty order made for the first time in appeal is nevertheless an appealable order under the statutory scheme, so a challenge to it is maintainable and cannot be rejected as a barred third appeal. en-us Thu, 25 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164417 An appellate authority under the Bombay Sales Tax Act, 1959 cannot impose penalty for the first time in second appeal unless the statute expressly authorises that power. Provisions allowing confirmation, cancellation, enhancement or reduction of penalty presuppose an existing penalty order and do not permit creation of a fresh penalty where none was imposed at assessment. A fresh penalty order made for the first time in appeal is nevertheless an appealable order under the statutory scheme, so a challenge to it is maintainable and cannot be rejected as a barred third appeal. Case-Laws VAT and Sales Tax Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164417