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TMI Blog1988 (9) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax, M.P. (v) M.C.C. No. 258 of 1987. M/s. Food Corporation of India, Bhopal v. Commissioner of Sales Tax, M.P. (vi) M.C.C. No. 259 of 1987. M/s. Food Corporation of India, Bhopal v. Commissioner of Sales Tax, M.P. (vii) M.C.C. No. 260 of 1987. M/s. Food Corporation of India, Bhopal v. Commissioner of Sales Tax, M.P. (viii) M.C.C. No. 261 of 1987. M/s. Food Corporation of India, Bhopal v. Commissioner of Sales Tax, M.P. (ix) M.C.C. No. 262 of 1987. M/s. Food Corporation of India, Bhopal v. Commissioner of Sales Tax, M.P. (x) M.C.C. No. 263 of 1987. M/s. Food Corporation of India, Bhopal v. Commissioner of Sales Tax, M.P. 2.. M.C.C. Nos. 471 of 1986, 449 of 1986, 510 of 1986 and 516 of 1986 are references under section 44(l) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee is liable for payment of penalty under section 43 of the M.P. General Sales Tax Act, 1958, in State case for the year 1977-78? (ii) Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the assessee is liable for payment of penalty under section 43 of the M.P. General Sales Tax Act, 1958, read with section 9 of the Central Sales Tax Act, 1956, in Central cases for the years 1976-77, 1977-78 and 1979-80? (iii) Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the assessee is liable for payment of penalty under section 43 of the M.P. General Sales Tax Act, 1958, read with section 13 of Act No. 52 of 1976 in the entry tax cases for the years 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed instead of going into an investigation of the motives, etc. In other words, whenever the facts and circumstances of the case disclose a large variation in the tax returned and the tax finally assessed, the presumption is inescapable that there has been concealment attracting the provision of section 43 of the Act." Aggrieved by the decisions of the Tribunal in various appeals filed by it, the assessee moved the Tribunal for making references and on the basis of these applications, the Tribunal made the aforesaid references either under section 44(1) or under section 44(3) of the Act as aforesaid. 5.. The learned counsel for the assessee cited several authorities before us and submitted that the Tribunal committed an error in not cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncealment of the sales or purchases or inaccurate particulars of sales or purchases had not been detected. (2) If the total tax returned by the dealer is less than 80 per cent of the total tax assessed under section 18, such dealer shall be deemed to have concealed the particulars of his turnover or aggregate of his purchase prices or furnished inaccurate particulars of such turnover or aggregate of purchase prices for the purposes of this section unless he proves that the failure to return the correct turnover or aggregate of purchase prices did not arise from any fraud or gross or wilful negligence on his part." 7.. Prior to January 19, 1976, section 43 was to the following effect: "43. If the Commissioner or the appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, the Tribunal was not justified in upholding the imposition of penalty under section 43 of the Act in regard to periods prior to January 19, 1976. So far as the periods after January 19, 1976, are concerned, it may be observed that interpreting similar provisions in section 271 of the Income-tax Act, it was held by the Madras High Court in Commissioner of Income-tax v. Imperial Automobiles [1983] 141 ITR 60 that the explanation in section 271(1)(c) of the Income-tax Act provided nothing more than rule of evidence relating to the raising of rebuttable presumption in certain circumstances. It is not a rule which creates or negates any substantive right. Thus the explanation was held not to have the effect of altering the substa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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