2009 (10) TMI 858

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...., learned counsel for the petitioner. Shri A. S. Kutumble, learned Additional Advocate-General with Smt Anjali Jamkhedkar, learned penal lawyer for the respondent-State. Though the matter is listed on the question of admission, but with the consent of the parties and as the reply has been received, the matter is finally heard. The petitioner, who is dealing in certain electrical goods and....

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....ion 71 of the M.P. Commercial Tax Act, 1994 with a submission that the question relating to penalty had not been decided though was raised, therefore, the same be also decided. The said application came to be dismissed on June 28, 2008 in Rectification Case No. 8/CTAB/08 (for the period between April 1, 1988 to March 31, 1989). The Board held that the question was not raised before them. Theref....

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.... 1991 it would clearly appear that the assessing officer was of the opinion that the sales tax return was bad as the tax was paid at the rate of three per cent only, while in fact the starter would attract the rate of 12 per cent. After holding so, the assessing officer imposed the penalty. Once the tax rate is held to be three per cent and it is further held that imposition of the tax at the rate....