9911796707
TMI Blog1988 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as "the Act") at the instance of the Commissioner of Sales Tax, referring the following question of law for our decision: "Whether, under the facts and circumstances of this case, the Board of Revenue was justified in holding where a case has been reopened under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958, and no penalty has been imposed thereunder w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. The first appellate authority dismissed the appeal summarily as according to that authority the assessee should have deposited 50 per cent of the additional tax under section 38(3)(d) of the Act. The assessee preferred a second appeal before the Tribunal and contended that the order of the first appellate authority was illegal. The contention of the assessee was that it had filed all the retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first appellate authority to hear the assessee and to decide the first appeal on merits. 4.. As regards the amount, the assessee should have paid, at the time of presentation of the first appeal, the learned Tribunal held that since the non-applicant had filed all the returns in time and had deposited the necessary tax in accordance with the returns and since no penalty was imposed on the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the parties and having considered the facts and circumstances of this case we have come to the conclusion that the Board of Revenue was right in holding that where a case has been reopened under section 19(1) of the Act and no penalty has been imposed thereunder, where all the returns have been furnished during the assessment period and tax has been deposited along with returns during the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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