1980 (9) TMI 265

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....f the M.P. General Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following questions of law for the opinion of this Court: "(1) Whether, under the facts and circumstances of the case, the order imposing penalty under section 17(3) of the M.P. General Sales Tax Act, 1958, was legal and proper, notwithstanding the fact that the retrospective amendment made....

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....ws: The assessee is a dealer in automobiles, tractors and their accessories, and the assessment year in question is 1966-67. Penalty was imposed on the assessee under section 17(3) of the Act by the Regional Assistant Commissioner of Sales Tax, Indore, by his order dated 19th March, 1971. On appeal, the order passed by the Regional Assistant Commissioner imposing penalty was confirmed. The assesse....

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.... no penalty should have been imposed on the assessee notwithstanding the fact that retrospective operation had been given to the provisions of the amended section 17(3) of the Act. It was also contended that the amended provisions of section 17(3) were ultra vires the Constitution. 4.. Before we proceed to answer the questions referred to us, it would be useful to refer to the relevant provisio....

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....er a reasonable opportunity of being heard, direct him to pay, by way of penalty, a sum not exceeding onefourth of the amount of the tax, which may be assessed on him under section 18, or where no tax is payable, a sum not exceeding Rs. 100." By section 10 of the Act, the amendment to section 17(3) was made retrospective in effect and it was provided that the aforesaid section 5 of the amending....