1995 (11) TMI 415

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....order passed by the Tribunal dated March 4, 1976 at the instance of the assessee under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958. The following question of law has been referred to this Court for answer, which reads as under: "The question arises, when the proceedings under section 39(2) of the Act will be deemed to have been initiated-whether on the date the notice was si....

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....2 per cent rates. A penalty of Rs. 4,000 was imposed under section 43(1) and another penalty of Rs. 1,500 under section 17(3). The Additional Commissioner of Sales Tax took the assessment order under revision under section 39(2) of the Act and by the impugned order remanded the case for assessment according to law on the basis of correct classification and imposition of penalty under various secti....

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....d by time and found that it was issued to the assessee within three years. Thereafter the assessee approached the Tribunal for referring this question of law before this Court. Hence the Tribunal referred the aforesaid question for answer before this Court. 3.. Shri Gupta, learned counsel for the Revenue submits that this question stands squarely answered by Division Bench of this Court in the ....