1989 (4) TMI 310

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.....-By this reference under section 44(1) of the Madhya Pradesh 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 under the facts and the circumstances of the case, the Tribunal was justified in holding that penalty under section 17(3) of the M.P. General Sales Tax Act, 1958, ....

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....e assessee preferred an appeal. The Deputy Commissioner of Sales Tax held that in view of the fact that the assessee had filed revised return, penalty under section 43(1) of the Act could not have been imposed on the assessee as laid down in [1974] VKN 353 (National Garage, Nagpur v. President, Board of Revenue, M.P.). The Deputy Commissioner, however, held that penalty under section 17(3) of the ....

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.... reference must be answered in the affirmative and against the Department. In [1983] 54 STC 332; [1983] VKN 275 (Food Corporation of India v. Commissioner of Sales Tax, Madhya Pradesh), it has been held by this Court that while exercising powers under section 38(5) of the Act, the appellate authority has no jurisdiction to impose penalty for the first time. In view of this decision, the Board was ....