1980 (12) TMI 179

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..... (Board of Revenue), referring for our answer the following question of law: "Whether under the facts and circumstances of the case, where the imposition of penalty under section 43(1) of the Act had not been considered by the assessing authority and the first appellate authority, limitation under section 39(2) of the Act was to be taken from the assessment order or the order of the first appella .....

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..... of Rs. 1,000 under section 43(1) in the revision. The dealer went up in appeal against the order imposing penalty to the Tribunal. The Tribunal set aside the order on the ground that the revision was barred by limitation. 3.. The proviso to section 39(2) says that no proceedings shall be initiated under this section after the expiry of three years from the date of the order sought to be revise .....

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..... ceedings for imposition of penalty. Section 43 opens with the words "if the Commissioner or the appellate authority in the course of any proceedings under this Act is satisfied". An appeal is certainly any proceedings within the meaning of section 43. The appellate authority, while hearing an appeal and finding that the circumstances of the case show that the dealer was guilty of concealment of tu .....

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