1995 (12) TMI 354

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....der the M.P. General Sales Tax Act, 1958. The applicant was assessed to tax for the financial year 1969-70. After the order of assessment, its premises were visited by the Flying Squad which resulted in reopening of the assessment under section 19(1) of the Act. The applicant was asked to pay tax on the turnover of Rs. 5,08,023 and in addition a penalty of Rs. 25,000. It preferred first appeal in which the escaped turnover was reduced by Rs. 1,00,000 and the amount of penalty was decreased to Rs. 5,000. In second appeal preferred by the applicant, the contention was made that the assessing authority had no jurisdiction to pass order under section 19(1) of the Act when the notice was issued under section 18(4)(a) of the Act. It was, therefor....

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....the power to reopen the assessment where any sale or purchase of goods chargeable to tax has been under-assessed or has escaped assessment or at a lower rate or any deduction has been wrongly made therefrom. This power is exercisable after giving the dealer a reasonable opportunity of being heard and after making such enquiry as considered necessary. 5.. Section 18(4)(a) confers the power to the Commissioner to assess the dealer to the best of his judgment in case the registered dealer has not furnished returns in respect of any period by the prescribed date. 6.. These two sections thus operate in different fields and are intended to serve different purposes in different situations. One is not the substitute of the other. 7.. It is trite....