https://www.taxtmi.com/caselaws?id=167802 Penalty under section 69(2) of the M.P. Commercial Tax Act is penal in nature and requires clear departmental material showing deliberate concealment of turnover or filing of a false return. Mere assessment findings do not by themselves establish the ingredients for penalty, and the authority must record proper satisfaction before levy. As no such satisfaction was shown, the penalty order could not stand. The revisional order was also set aside, and the matter was remitted for fresh adjudication after giving the assessee a proper opportunity. en-us Thu, 31 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167802 Penalty under section 69(2) of the M.P. Commercial Tax Act is penal in nature and requires clear departmental material showing deliberate concealment of turnover or filing of a false return. Mere assessment findings do not by themselves establish the ingredients for penalty, and the authority must record proper satisfaction before levy. As no such satisfaction was shown, the penalty order could not stand. The revisional order was also set aside, and the matter was remitted for fresh adjudication after giving the assessee a proper opportunity. Case-Laws VAT and Sales Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167802