https://www.taxtmi.com/caselaws?id=285784 Penal liability for failure to register under the Madhya Pradesh Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011 had to be governed by the special penalty mechanism in section 10(3) of that Act, because the duty to register and the consequence of default were created within the 2011 scheme itself. Section 8 made the VAT Act applicable only subject to the 2011 Act, so the general penalty provision in section 20(6) of the Madhya Pradesh Value Added Tax Act, 2002 could not displace the later, specific enactment. On strict construction of taxing and penal provisions, a wider penalty power could not be inferred. The penalty orders were therefore set aside and reconsideration was directed under section 10(3). en-us Fri, 25 Jan 2019 00:00:00 +0530 Sun, 26 Jan 2020 08:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285784 Penal liability for failure to register under the Madhya Pradesh Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011 had to be governed by the special penalty mechanism in section 10(3) of that Act, because the duty to register and the consequence of default were created within the 2011 scheme itself. Section 8 made the VAT Act applicable only subject to the 2011 Act, so the general penalty provision in section 20(6) of the Madhya Pradesh Value Added Tax Act, 2002 could not displace the later, specific enactment. On strict construction of taxing and penal provisions, a wider penalty power could not be inferred. The penalty orders were therefore set aside and reconsideration was directed under section 10(3). Case-Laws VAT and Sales Tax Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285784