1990 (2) TMI 274

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.... with section 17(3) of the Madhya Pradesh General Sales Tax Act, on the ground that penalty is leviable only in case of registered dealers and not in case of dealers deemed to be registered under section 7 of the Madhya Pradesh General Sales Tax Act as the said section is not made applicable under the Entry Tax Act, vide section 13?" 2.. The short facts relevant for the disposal of this reference may be culled from the statement of the case itself. The non-applicant, M/s. Uttam Construction Co., Khairagarh, undertakes Public Works Department and Irrigation Department contracts. He was assessed under the M.P. Entry Tax Act as an unregistered dealer (underlining* is ours for the sake of emphasis) for the period November 1, 1978 to October ....

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....re D is a copy of the order of the Tribunal. This being the question, the only point for consideration is as to whether the nonapplicant (unregistered dealer) was liable to pay any penalty under the provisions of the M.P. Entry Tax Act, 1976? 3.. Section 17(1) of the Act, reads thus: "Every such dealer as may be required so to do by the Commissioner by notice served in the prescribed manner and every registered dealer shall furnish returns in such form in such manner for such period by such dates and to such authority, as may be prescribed: ............................" It will thus be seen that section 17(1) of the Act contemplates two species of dealers: (1) a registered dealer, and (2) any such dealer, as may be required by t....