1980 (11) TMI 140

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....er section 44(1) of the M.P. General Sales Tax Act, 1958, hereinafter referred to as the "Act" the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, the imposition of penalty under section 43 of the State Act was justified?" 2.. The material facts giving rise to this reference, as set out in the....

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.... that from the material on record it was not proved that there was any intentional concealment of turnover by the assessee or that he had furnished a false return with dishonest intention. In this view of the matter the learned Member held that imposition of penalty under section 43(1) of the Act was not called for. At the instance of the department, the Board has referred the aforesaid question o....