1987 (1) TMI 462

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.... 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, on the facts and in the circumstances of the case, the penalty was imposable under section 43(1) of the Act even when no returns for the relevant period were filed by the dealer?" 2.. The material facts....

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....lia contended that failure to submit returns did not amount to concealment and hence no penalty could be imposed under section 43(1) of the Act. This objection was overruled and penalty was imposed under section 43(1) of the Act. Aggrieved by that order, the assessee preferred an appeal before the Tribunal. The Tribunal dismissed the appeal. Hence the assessee sought reference on a number of quest....

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....se is whether legally it is permissible to impose penalty under section 43(1) of the Act when return for the relevant period has not been filed by the dealer. Now section 43(1) of the Act is as follows: "43. Power of Commissioner or appellate authority to impose Penalty.-(1) If the Commissioner or the appellate authority in the course of any proceedings under this Act is satisfied that the deal....

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....as not been defined in the Act. In Webster's Dictionary, its meaning is given as to hide or to put out of sight, to keep from another's knowledge. In Babulal Agarwal v. Commissioner of Sales Tax, M.P. [1987] 66 STC 164; 1986 CTJ 286, a Division Bench of this Court overruled the contention that as the return was not filed no penalty could be imposed under section 43(1) of the Act. The learned couns....