1988 (8) TMI 397

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....has been made by the learned Tribunal under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as "the Act") at the instance of the Commissioner of Sales Tax, referring the following question of law for our decision: "Whether, under the facts and circumstances of this case, the Board of Revenue was justified in holding where a case has been reopened under s....

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....referred a first appeal and deposited a tax of Rs. 1,600 [i.e., 10 per cent as per section 38(3)(a) of the Act]. The first appellate authority dismissed the appeal summarily as according to that authority the assessee should have deposited 50 per cent of the additional tax under section 38(3)(d) of the Act. The assessee preferred a second appeal before the Tribunal and contended that the order ....

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....e struck down. The learned Tribunal allowed the appeal of the assessee and directed the case to be sent back to the first appellate authority to hear the assessee and to decide the first appeal on merits. 4.. As regards the amount, the assessee should have paid, at the time of presentation of the first appeal, the learned Tribunal held that since the non-applicant had filed all the returns in t....

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....ng the parties, has referred the question of law as stated at the outset.   7. Having heard the learned counsel for the parties and having considered the facts and circumstances of this case we have come to the conclusion that the Board of Revenue was right in holding that where a case has been reopened under section 19(1) of the Act and no penalty has been imposed thereunder, where all th....