1980 (12) TMI 179

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....adesh General Sales Tax Act, 1958, made by the Sales Tax Appellate Tribunal (Board of Revenue), referring for our answer the following question of law: "Whether under the facts and circumstances of the case, where the imposition of penalty under section 43(1) of the Act had not been considered by the assessing authority and the first appellate authority, limitation under section 39(2) of the Act ....

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....he dealer on 7th March, 1969. The Additional Commissioner imposed penalty of Rs. 1,000 under section 43(1) in the revision. The dealer went up in appeal against the order imposing penalty to the Tribunal. The Tribunal set aside the order on the ground that the revision was barred by limitation. 3.. The proviso to section 39(2) says that no proceedings shall be initiated under this section after ....

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....ection 43 by which the appellate authority is also empowered to take proceedings for imposition of penalty. Section 43 opens with the words "if the Commissioner or the appellate authority in the course of any proceedings under this Act is satisfied". An appeal is certainly any proceedings within the meaning of section 43. The appellate authority, while hearing an appeal and finding that the circum....